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BPR62 (ITA) – ​Settlement of loan by offshore holdco in favour of SA sub. without requiring quid pro quo (8(4)(m), 20(1)(a)(ii), 54, 64C(2), paragraph 3(b), 20(3)(b), 12(5) of Eighth Schedule)

Posted on January 23, 2019 by admin_kmos
Posted in BPR62 (ITA) - ​Settlement of loan by offshore holdco in favour of SA sub. without requiring quid pro quo (8(4)(m), 20(1)(a)(ii), 54, 64C(2), paragraph 3(b), 20(3)(b), 12(5) of Eighth Schedule)

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← BPR63 (ITA) – Interest incurred on loans obtained to acquire the shares of a company as opposed to acquiring the business of the company (Section 11(a), section 24J, section 23(f), section 23(g))
BPR61 (ITA) – Application of the definitions of ‘company’ and ‘controlled foreign company’ with regard to a foreign limited partnership (“Company” definition, section 9D, section 10) →

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