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
BPR217 (EDA) – Estate duty implications for non-resident individual investors (Section 2, section 3, section 4A of EDA) Posted on January 23, 2019 by admin_kmos
BPR218 (ITA) – Qualifying distributions to be made by a REIT (“REIT” definition, section 25BB, section 44) Posted on January 23, 2019 by admin_kmos
BPR219 (ITA) (STT) – Corporatisation of a collective investment scheme in property and an amalgamation followed by an asset-for-share transaction (Sections 25BB, 42, 44, 56(1)(r), section 8 of STT) Posted on January 23, 2019 by admin_kmos
BPR220 (ITA) – Contribution by a mining company to a trust pursuant to a share incentive scheme (Section 15. section 36(11)) Posted on January 23, 2019 by admin_kmos
BPR221 (ITA) – Deductibility of the cost of assets to be acquired to construct roads (Section 12C(1)(a)) Posted on January 23, 2019 by admin_kmos
BPR222 (ITA) – Foreign partnership – Rebate in respect of foreign taxes on income (Section 6quat) Posted on January 23, 2019 by admin_kmos
BPR223 (ITA) – Headquarter companies: Acquisitions of shares and loans (Section 8FA, section 9I(2)(b), section 9I(2)(c), section 20C(2), section 31(5)) Posted on January 23, 2019 by admin_kmos