BPR75 (ITA) – Lump sum benefit to be paid from a deemed public sector fund and the application of Formula C (“Gross income” definition, paragraphs 1, 2, 2A, 2B, 2C of Second Schedule) Posted on January 23, 2019 by admin_kmos
BPR76 (ITA) – Nature of income in the hands of a vested beneficiary of a trust (Section 10(1)(k)(i), section 25B) Posted on January 23, 2019 by admin_kmos
BPR77 (ITA) – Transfer of compensation award granted to an incapacitated person to a trust to be administered by trustees for the benefit of that person (Paragraph 11 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR78 (ITA) – Income tax consequences of leasehold improvements for both the lessor and the lessee (Section 11(g), section 11(h)) Posted on January 23, 2019 by admin_kmos
BPR79 (ITA) – Income tax implications for the land owner and the developer relating to the establishment of a residential township development in terms of lease agreements (Sections 11(a), 11(h), 22) Posted on January 23, 2019 by admin_kmos
BPR80 (ITA) – Donation of shares (“Dividend” definition, section 54, section 56, section 64) Posted on January 23, 2019 by admin_kmos
BPR81 (ITA) – Determination of the value of the taxable benefit of residential accommodation (Paragraph 9(7) of Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BPR82 (ITA) – Permanent establishment and royalties (Section 9(1)(b), section 10(1)(h), section 108) Posted on January 23, 2019 by admin_kmos
BPR107 (ITA) – Recoupment of lease premium and rental amounts previously allowed as deductions in respect of a leased property (Section 8(5), paragraphs 20(1)(a), 20(1)(h)(ii)(aa) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR108 (ITA) – Issue of redeemable preference shares from reserves available for distribution (“Dividend” definition) Posted on January 23, 2019 by admin_kmos