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
BPR158 (ITA) – Transport services provided by an employer to employees (Paragraph 10(2)(b) of Seventh Schedule) Posted on January 23, 2019 by admin_kmos
BPR159 (ITA) – Asset-for-share and amalgamation transactions (“Trading stock” definition, section 41(1), section 42, section 44(1)) Posted on January 23, 2019 by admin_kmos
BPR165 (ITA) – Letting of accommodation where the provision of meals is outsourced (“Hotel keeper” definition, section 13bis) Posted on January 23, 2019 by admin_kmos
BPR166 (ITA) – Change of place of incorporation (domicile) of a controlled foreign company (Paragraph 1, “Disposal” definition, paragraph 11 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR167 (ITA) – Debentures tracking the value of a reference asset (“Gross income”, “trading stock” definitions, section 11(a), section 23(g), section 22(1)(a)) Posted on January 23, 2019 by admin_kmos
BPR168 (ITA) – Corporate rule: Disposal of assets within 18 months of acquisition (Section 42(7), section 45(2), section 45(3)) Posted on January 23, 2019 by admin_kmos
BPR169 (ITA) – Commercial building allowance (Section 13quin) Posted on January 23, 2019 by admin_kmos