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BPR366 (ITA) – Distribution in specie of shares (“Dividend”, “return of capital” definition, paragraph 75 of Eighth Schedule)

Posted on July 25, 2021 by admin_kmos
Posted in BPR366 (ITA) - Distribution in specie of shares ("Dividend", "return of capital" definition, paragraph 75 of Eighth Schedule)

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← BPR367 (ETI) – Employment tax incentive (“Employee”, “qualifying employee”, “monthly remuneration” definition, section 2, 6 of ETI Act)
BPR365 (ITA) – Interpretation and application of the de-grouping provision in section 45(4)(b) (“Group of companies”, “controlling group company” definitions, section 41, 45) →

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