BPR257 (ITA) – Islamic financing arrangement (“Gross income” definition, section 8F, section 8FA, section 19, section 24J, section 24JA, section 24JB, section 25B, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR258 (ITA) (STT) – Corporate group restructuring (“Contributed tax capital”, “return of capital”, sections 9D, 24BA, 41, 42, 45, paragraphs 11, 12(4), 24(1), 64B, 76B of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR259 (ITA) – Capital gains tax implications for an employee share trust (Section 8C, paragraph 20(1)(h)(i), paragraph 35, paragraph 38, paragraph 80 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR260 (ITA) – Interest on loans used to acquire shares (Section 23(f), section 23(g), section 24J) Posted on January 23, 2019 by admin_kmos
BPR261 (ITA) – Repurchase of restricted equity instruments (Section 8C, paragraph 20(3)(b), paragraph 80(2), paragraph 80(2A) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR262 (ITA) – Employer-provided transport service (Paragraph 2(e), paragraph 10(1)(b), paragraph 10(2)(b) of Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BPR263 (ITA) – Hybrid interest (Section 8FA, section 10(1)(k)(i), “interest” definition of section 24J(1), section 24JB(2)(b), section 64D, section 64E, section 64EA, section 64F, section 64FA) Posted on January 23, 2019 by admin_kmos
BPR264 (ITA) – Venture capital company shares (Section 12J(1), “Equity share”, “controlled group company”, “venture capital share”, “qualifying company”, “qualifying share” definitions) Posted on January 23, 2019 by admin_kmos
BPR265 (ITA) – Amalgamation transaction (Section 19, section 44, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR266 (ITA) – Acquisition of a business in exchange for the assumption of liabilities and the issuing of a loan note (Section 7B, section 11(a), section 23(g), section 23N, section 24J(2)) Posted on January 23, 2019 by admin_kmos