BCR81 (ITA) – Hybrid equity interest or third-party backed share (Sections 8E, 8EA) Posted on September 23, 2022 by admin_kmos
BCR80 (ITA) (EDA) – Tax implications for resident beneficiaries of a foreign pension trust (Sections 7(1), 9HA, 11F, 25B, 54, 55, 58, paragraphs 20(1), 35(1), 54, 80, 81 Eighth Sch, section 3 of EDA) Posted on September 23, 2022 by admin_kmos
BPR378 (ITA) (STT) – Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests (Sections 9C, 42, para 61(3) of Eighth Sch, section 8 of STT) Posted on September 23, 2022 by admin_kmos
BPR377 (ITA) – Withholding of dividends tax at a reduced rate (Sections 64D and 64G(3)) Posted on September 23, 2022 by admin_kmos
BPR376 (ITA) (STT) – Corporate Restructuring (Sections 9C(6), 45, 54, 58(1), paragraphs 4, 12A, 13(1), 20(1), 32(2), 35(1), 38, 39 of Eighth Schedule, section 8 of STT Act) Posted on September 23, 2022 by admin_kmos
BPR375 (ITA) – Unbundling of shares in a CFC (Sections 9D, 46(1), 46(2) and 46(5)) Posted on September 23, 2022 by admin_kmos
BCR79 (ITA) – Cancellation of share exchange (Paragraph 3(c), 4(c), 11(2)(o), 20(4) of Eighth Schedule of ITA) Posted on July 27, 2022 by admin_kmos
BPR372 (ITA) – Withholding tax on foreign royalties (Section 6quat(1A)) Posted on May 27, 2022 by admin_kmos
BPR374 (ITA) – Determination of group of companies (“Group of companies” definition) Posted on May 27, 2022 by admin_kmos
BPR371 (ITA) – Public benefit activities carried on for the benefit of the general public (Section 30, “public benefit organisation” definition) Posted on May 27, 2022 by admin_kmos