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BPR205 (ITA) – Meaning of “controlled group company” and “equity share” (Section 12E(4)(c), section 12J)

Posted on January 23, 2019 by admin_kmos
Posted in BPR205 (ITA) - Meaning of “controlled group company” and “equity share” (Section 12E(4)(c), section 12J)

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← 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)
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) →

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