BCR74 (ITA) – Treaty relief – Authorised contractual scheme (“Company”, “foreign company”, “foreign partnership” definitions, section 50A, 50C, 50E, 64D, 64EA, 64G, 64H, 108) Posted on October 15, 2020 by admin_kmos
BCR73 (ITA) – Dividends: When the “qualifying purpose” definition must be satisfied (Section 8EA(2), 8EA(3)) Posted on October 15, 2020 by admin_kmos
BGR55 (VAT) – Sale of dwellings by fixed property developers following a change in use adjustment under section 18(1) or 18B(3) Posted on October 15, 2020 by admin_kmos
BPR354 (ITA) – Cash grants to employee incentive trust and transfer of share awards to qualifying employees (“Gross income” definition, section 11(a), 23H, paragraph 11, 64E of Eighth Schedule) Posted on October 15, 2020 by admin_kmos
BPR353 (MPRA) – Linear adjustment of gross sales of unrefined mineral resource (Section 6(2), 6A, schedule 2 of MPRA) Posted on October 15, 2020 by admin_kmos
BPR352 (ITA) – Taxation of employees participating in an option programme (“Gross income” definition, section 8C, paragraph 58 of Eighth Schedule) Posted on October 15, 2020 by admin_kmos
BPR351 (ITA) (STT) – Waiver of an intra group loan to, and subsequent liquidation distribution by a subsidiary (Section 10(1)(k), 47, 64FA, paragraph 12A, 43A of Eighth Schedule, section 8 of STT Act) Posted on October 15, 2020 by admin_kmos
BPR350 (ITA) – Vesting of a capital gain in a trust beneficiary and deferral of its payment (Section 7C, paragraph 80(2) of Eighth Schedule) Posted on October 15, 2020 by admin_kmos
BPR349 (ITA) – Acquisition of equity shares in non-resident REIT (“Foreign dividend”, “foreign partnership”, “beneficial owner” definition, section 10B, 64D, 64F, 64G) Posted on October 15, 2020 by admin_kmos
BPR348 (ITA) – Income tax consequences for a public benefit organisation (PBO) lending funds to qualifying entrepreneurs (Section 10(1)(cN) of ITA) Posted on August 20, 2020 by admin_kmos