BPR343 (ITA) – Donations tax implications subscribing for shares at a discount (Section 55, section 58 of ITA) Posted on August 20, 2020 by admin_kmos
BPR339 (ITA) (STT) – Transfer of listed shares to a collective investment scheme in exchange for participatory interests (Section 9C, 42 of Income Tax Act, section 8 of STT Act) Posted on May 2, 2020 by admin_kmos
BPR342 (ITA) – Donation by a resident to a foreign trust of property received from another foreign trust (“Gross income” definition, section 25B, 26A, 56(1)(g)(ii), paragraph 80 of Eighth Schedule) Posted on May 2, 2020 by admin_kmos
BPR341 (ITA) – Distribution of a bank account as dividend in specie (Section 47, paragraph 43A of Eighth Schedule) Posted on May 2, 2020 by admin_kmos
BPR340 (ITA) – Share buy-back at nominal value (“Dividend”, “gross income” definition, section 55(1), 58(1), paragraph 11(1)(a), 11(2)(b), 38(1) of Eighth Schedule) Posted on May 2, 2020 by admin_kmos
BPR333 (ITA) – Venture capital company – Investment in farming operations (Section 12J, “impermissible trade” definition) Posted on February 13, 2020 by admin_kmos
BPR335 (STT) – STT exemption for foreign governments (Section 8(1)(k)) Posted on February 13, 2020 by admin_kmos
BPR338 (ITA) – Donations of money made to a public benefit organisation at a fundraising event (Section 18A) Posted on January 31, 2020 by admin_kmos
BPR337 (ITA) – Amalgamation transactions involving the assumption of liabilities only (Section 44) Posted on January 31, 2020 by admin_kmos
BPR336 (ITA) (STT) – Liquidation Distribution (“Gross income” definition, sections 10(1)(k)(i), 47, 64G(2)(b), paragraphs 11(2), 12A(6), 43A, 77 of Eighth Schedule, section 8(1)(a)(v) of STT Act) Posted on January 31, 2020 by admin_kmos