BPR103 (ITA) – Share incentive scheme (“Gross income” definition, section 11(a), section 23(g), section 8C, section 55, section 58) Posted on January 23, 2019 by admin_kmos
BPR104 (ITA) (STT) – Intra-group transfer of shares as a result of restructuring (Section 45 of ITA, section 8(1)(a) of STT Act) Posted on January 23, 2019 by admin_kmos
BPR105 (ITA) – Tax implications for a resident relating to a single premium whole life insurance policy issued by an offshore insurer (Section 7(1)) Posted on January 23, 2019 by admin_kmos
BPR106 (ITA) – Application of section 24C to a maintenance trust (“Gross income” definition, section 24C, paragraph 80(2) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR152 (ITA) – Capital Gains Tax: Cancellation and extinguishment of a right to interest (Paragraph 3, paragraph 11(1)(b), paragraph 35(1), paragraph 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR153 (ITA) – Residency status of a non-resident who applies for a temporary residence permit (“Residence” definition) Posted on January 23, 2019 by admin_kmos
BPR154 (ITA) – Corporate rules: Acquisition of a debtors book (Section 11(j). section 45) Posted on January 23, 2019 by admin_kmos
BPR155 (ITA) – Incentive for oil and gas production (“Production” definition, “oil and gas right” definition, “oil and gas income” definition, paragraph 5(2)(b) of Tenth Schedule) Posted on January 23, 2019 by admin_kmos
BPR156 (ITA) – Pension benefits accruing to a non-resident from a resident pension fund (Paragraph (a), paragraph (e) of “gross income” definition) Posted on January 23, 2019 by admin_kmos
BPR157 (ITA) – Receipt of foreign assets and the subsequent donation thereof to a non-resident trust (Sections 25B, 10B(2)(a), 56(1)(g), 7(8), paragraphs 20(1)(h)(vi), 80(3) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos