BPR134 (ITA) – Exemption under section 10B(2)(a) in relation to a foreign dividend that is deemed to be received by a person who is a resident Posted on January 23, 2019 by admin_kmos
BPR133 (ITA) – Transfer of a residence out of a company to a natural person (Section 64FA(1)(c), paragraph 51A of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR135 (ITA) – Improvements effected on land in terms of a long term lease (Paragraph (h) of “gross income” definition, section 11(g), section 11(h)) Posted on January 23, 2019 by admin_kmos
BPR136 (ITA) – Taxation of subsistence allowances paid to employees (Section 8(1)) Posted on January 23, 2019 by admin_kmos
BPR137 (ITA) – Sale of a business in terms of an intra-group transaction (Section 45, section 47) Posted on January 23, 2019 by admin_kmos
BPR138 (ITA) – Subscription for shares at nominal values coupled to a repurchase agreement at the same nominal values (Section 24J, section 42, section 58, paragraph 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR139 (ITA) – Disposal of assets by a recreational club (Paragraph 65B of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR141 (ITA) (STT) – Transfer of securities from an untaxed policyholder fund of a long-term insurer to an untaxed policyholder fund of another long-term insurer (Section 41, section 45) Posted on January 23, 2019 by admin_kmos
BPR142 (ITA) – Deduction of interest expenditure (Section 24J) Posted on January 23, 2019 by admin_kmos