BPR195 (ITA) (STT) – Securities transfer tax exemption where election has been made that section 42 will not apply (Sections 40CA, 42, paragraphs 2(1)(b), 20(1)(a) of Eighth Schedule)

Posted on January 23, 2019 by admin_kmos

BPR196 (ITA) – Employees’ Tax: Monthly pension benefits in respect of foreign services rendered (Sections 9(2)(i), 10(1)(gC)(ii), “remuneration” definition, paragraph 2(1) of Fourth Schedule)

Posted on January 23, 2019 by admin_kmos

BPR197 (ITA) (EDA) – Exemption from donations tax and net value of an estate (Section 56(1)(g)(ii) of ITA, section 4(e)(ii)(aa), section 4(e)(iii) of EDA)

Posted on January 23, 2019 by admin_kmos

BPR198 (ITA) – Distribution of a debit loan account in anticipation of deregistration of a company (Section 10(1)(k), section 47, section 64D, section 64FA(1)(b))

Posted on January 23, 2019 by admin_kmos

BPR199 (ITA) – Exemption from income tax of dividends received by virtue of restricted equity instruments (Section 8C(7), “restricted equity instrument” definition, section 10(1)(k)(i))

Posted on January 23, 2019 by admin_kmos

BPR200 (ITA) – Source of income of commission payable to non-resident junket agents (Section 47A, section 51A)

Posted on January 23, 2019 by admin_kmos

BPR201 (ITA) – Issue of capitalisation shares (“Contributed tax capital”; “dividend”, “return of capital” definitions, section 8C, section 40C, section 42(5), 42(6), paragraph 11 of Eighth Schedule)

Posted on January 23, 2019 by admin_kmos

BPR202 (ITA) – Application of section 13quin subsequent to an intra-group transaction under section 45 (Section 13quin, section 45(3))

Posted on January 23, 2019 by admin_kmos

BPR203 (STT) – Renunciation of a usufruct over shares (“Security” definition, “transfer” definition, section 2, section 5 of STT Act)

Posted on January 23, 2019 by admin_kmos