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BPR301 (ITA) – ​Taxation of dividends received by borrower under securities lending arrangement (“Gross income”, “income” definitions, sections 9(2)(a), 10(1)(k)(i), 11(a), 64F)

Posted on January 23, 2019 by admin_kmos
Posted in BPR301 (ITA) - ​Taxation of dividends received by borrower under securities lending arrangement (“Gross income”, “income” definitions, sections 9(2)(a), 10(1)(k)(i), 11(a), 64F)

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← BPR302 (ITA) (STT) – ​Corporate restructuring and unbundling of listed shares (Sections 24BA, 40CA, 41(4), 42, 45, 46, 47, paragraphs 12, 75(1)(a) of Eighth Schedule, section 8(1)(a) of STT Act)
BPR300 (ITA) – ​Intra-group transaction – conversion of debt to equity (“Foreign dividend”, sections 10B(2)(a), 44(5), 45, “base cost”, paragraphs 12A, 20(1)(a), 75 of Eighth Schedule) →

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