BPR200 (ITA) – Source of income of commission payable to non-resident junket agents (Section 47A, section 51A) Posted on January 23, 2019 by admin_kmos
BPR201 (ITA) – Issue of capitalisation shares (“Contributed tax capital”; “dividend”, “return of capital” definitions, section 8C, section 40C, section 42(5), 42(6), paragraph 11 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR202 (ITA) – Application of section 13quin subsequent to an intra-group transaction under section 45 (Section 13quin, section 45(3)) Posted on January 23, 2019 by admin_kmos
BPR203 (STT) – Renunciation of a usufruct over shares (“Security” definition, “transfer” definition, section 2, section 5 of STT Act) Posted on January 23, 2019 by admin_kmos
BPR204 (ITA) – Definition of “disposal” for purposes of asset-for-share and amalgamation transactions; “qualifying distribution” upon conversion to a corporate real estate investment trust (REIT) Posted on January 23, 2019 by admin_kmos
BPR205 (ITA) – Meaning of “controlled group company” and “equity share” (Section 12E(4)(c), section 12J) Posted on January 23, 2019 by admin_kmos
BPR206 (ITA) (VAT) (TDA) – Disposal by a share block company of its sectional title units to its share block holders (Section 64FA. paragraph 67B of Eighth Schedule, sections 8(19), 10(27) VAT Act) Posted on January 23, 2019 by admin_kmos
BPR208 (ITA) – Repayment of shareholder’s loan from proceeds of a new share issue (Section 19, paragraph 12A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR209 (ITA) – Dividends tax: Distribution of dividends to employees through a discretionary trust (“Dividend”, “gross income”, “income”, section 10(1)(k)(i)(ii), sections 64D, 64F(1)(l), 64G(2)(a)) Posted on January 23, 2019 by admin_kmos
BPR210 (ITA) – Liquidation distribution followed by an amalgamation transaction (Section 44, section 47) Posted on January 23, 2019 by admin_kmos