BPR378 (ITA) (STT) – Transfer of listed financial instruments to collective investment schemes in exchange for participatory interests (Sections 9C, 42, para 61(3) of Eighth Sch, section 8 of STT) Posted on September 23, 2022 by admin_kmos
BPR377 (ITA) – Withholding of dividends tax at a reduced rate (Sections 64D and 64G(3)) Posted on September 23, 2022 by admin_kmos
BPR376 (ITA) (STT) – Corporate Restructuring (Sections 9C(6), 45, 54, 58(1), paragraphs 4, 12A, 13(1), 20(1), 32(2), 35(1), 38, 39 of Eighth Schedule, section 8 of STT Act) Posted on September 23, 2022 by admin_kmos
BPR375 (ITA) – Unbundling of shares in a CFC (Sections 9D, 46(1), 46(2) and 46(5)) Posted on September 23, 2022 by admin_kmos
Interpretation Note 122 (IN122) – Public benefit activity (PBA): Bid to host or hosting of any international event (Paragraph 11(b) in Part I of Ninth Schedule) Posted on September 23, 2022 by admin_kmos
Interpretation Note 121 (IN121) – Deduction of medical lump sum payments (Section 12M) Posted on September 23, 2022 by admin_kmos
BCR79 (ITA) – Cancellation of share exchange (Paragraph 3(c), 4(c), 11(2)(o), 20(4) of Eighth Schedule of ITA) Posted on July 27, 2022 by admin_kmos
Interpretation Note 120 (IN120) – Prohibition of deductions in respect of certain intellectual property (Section 23I) Posted on May 27, 2022 by admin_kmos
Interpretation Note 119 (IN119) (v2) – Deductions in respect of improvements to land or buildings not owned by a taxpayer (Sections 12N, 12NA of ITA) Posted on May 27, 2022January 3, 2026 by admin_kmos
BPR372 (ITA) – Withholding tax on foreign royalties (Section 6quat(1A)) Posted on May 27, 2022 by admin_kmos