BPR186 (ITA) (STT) – Asset-for-Share transaction between a resident private company and a collective investment scheme (CIS) in securities (Section 24J, 41, 42 of ITA Act, section 1, 8 of STT Act) Posted on January 23, 2019 by admin_kmos
BPR187 (ITA) – Waiver of an intra-group loan that funded the acquisition of a mining operation (Sections 8(4)(a), 15(a) 19, 36, 45, paragraphs 12A, 38(1), 56(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR188 (ITA) – Conversion of a public benefit organisation to a for-profit company (Section 30) Posted on January 23, 2019 by admin_kmos
BPR189 (ITA) – Acquisition of shares subject to suspensive conditions (“Connected person” definition, section 24J, paragraph 13, paragraph 20(1)(a) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR190 (ITA) (STT) – Notional Funding Arrangement: The issue and potential repurchase of ordinary shares (Section 24J, paragraph 11(1)(a), paragraph 35 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR191 (ITA) – Refinancing of debt through preference share funding (Section 8E, section 8EA, section 19, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR192 (ITA) – Cross border interest-free loan and withholding tax on interest (Section 31, section 50B, section 50E) Posted on January 23, 2019 by admin_kmos
BPR193 (ITA) – Debt reduction by way of set-off (Section 19 definition of “reduction amount”, paragraph 12A, paragraph 20(3)(b) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR194 (ITA) (STT) – Disposal of shares through a share buy-back and a donation (Sections 18A, 54, 56(1)(h), 64D, “dividend” definition, paragraphs 2(1), 11(1) AND 11(2)(b) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR195 (ITA) (STT) – Securities transfer tax exemption where election has been made that section 42 will not apply (Sections 40CA, 42, paragraphs 2(1)(b), 20(1)(a) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos