BPR205 (ITA) – Meaning of “controlled group company” and “equity share” (Section 12E(4)(c), section 12J) Posted on January 23, 2019 by admin_kmos
BPR206 (ITA) (VAT) (TDA) – Disposal by a share block company of its sectional title units to its share block holders (Section 64FA. paragraph 67B of Eighth Schedule, sections 8(19), 10(27) VAT Act) Posted on January 23, 2019 by admin_kmos
BPR208 (ITA) – Repayment of shareholder’s loan from proceeds of a new share issue (Section 19, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR209 (ITA) – Dividends tax: Distribution of dividends to employees through a discretionary trust (“Dividend”, “gross income”, “income”, section 10(1)(k)(i)(ii), sections 64D, 64F(1)(l), 64G(2)(a)) Posted on January 23, 2019 by admin_kmos
BPR210 (ITA) – Liquidation distribution followed by an amalgamation transaction (Section 44, section 47) Posted on January 23, 2019 by admin_kmos
BPR211 (ITA) – Transfer of exchange items using corporate rules (Section 24I, section 42) Posted on January 23, 2019 by admin_kmos
BPR212 (ITA) – Tax consequences for the issuer and security company of listed credit linked notes (Section 24J, paragraph 3, paragraph 4, paragraph 12A, paragraph 20(3)(b) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR213 (ITA) (STT) – Repayment of intercompany loans from proceeds of a new share issue (Sections 8(4)(a), 19, paragraph 12A of Eighth Schedule, “transfer” definition of STT Act) Posted on January 23, 2019 by admin_kmos
BPR216 (ITA) – Tax consequences of the issuing of additional tier 1 capital instruments by a registered bank (Sections 8(4)(a), 8F, 8FA, 11(a), 19, 23(g), 24J, 24JB, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos