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
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
BPR373 (STT) – STT treatment of the proposed transfer of listed shares to the applicant in order to hedge its exposure under over-the-counter derivative transactions (Section 8(1)(q) of STT Act) Posted on May 27, 2022May 27, 2022 by admin_kmos
BPR369 (ITA) – Deductibility of interest incurred pursuant to liquidation of company (Section 11(a), 24J(2)) Posted on November 6, 2021 by admin_kmos
BPR370 (ITA) (STT) (TDA) – Registration of shares in the name of beneficial holder (Section 54, 55, 57, 58, paragraph 11, 35 of Eighth Schedule, section 2 of STT Act, section 2 of TDA) Posted on November 6, 2021November 6, 2021 by admin_kmos
BPR368 (ITA) – Payments made pursuant to an agreement relating to a permission to occupy (“Donation” definition, section 11(a), 23(g), 54, 55, 58) Posted on November 6, 2021 by admin_kmos