BPR196 (ITA) – Employees’ Tax: Monthly pension benefits in respect of foreign services rendered (Sections 9(2)(i), 10(1)(gC)(ii), “remuneration” definition, paragraph 2(1) of Fourth Schedule) Posted on January 23, 2019 by admin_kmos
BPR197 (ITA) (EDA) – Exemption from donations tax and net value of an estate (Section 56(1)(g)(ii) of ITA, section 4(e)(ii)(aa), section 4(e)(iii) of EDA) Posted on January 23, 2019 by admin_kmos
BPR198 (ITA) – Distribution of a debit loan account in anticipation of deregistration of a company (Section 10(1)(k), section 47, section 64D, section 64FA(1)(b)) Posted on January 23, 2019 by admin_kmos
BPR199 (ITA) – Exemption from income tax of dividends received by virtue of restricted equity instruments (Section 8C(7), “restricted equity instrument” definition, section 10(1)(k)(i)) Posted on January 23, 2019 by admin_kmos
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