BPR292 (ITA) – Tax consequences of a debt restructuring (Section 19, section 42, paragraph 12A, paragraph 38 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR293 (ITA) (STT) – Disposal of shares by a non-resident individual (Section 9C, paragraph 2(1)(b), paragraph 2(2) of Eighth Schedule of ITA, section 2, section 6, section 7 of STT Act) Posted on January 23, 2019 by admin_kmos
BPR294 (ITA) – Amalgamation transaction between non-resident companies (Section 44) Posted on January 23, 2019 by admin_kmos
BPR295 (ITA) – Distribution in specie of a share (Section 64F(1)(b), section 64FA(1)(a), paragraph 75 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR296 (ITA) – Disposal by a German Limited partnership of its assets to its sole member (“Company”, “foreign partnership”, “person” definition, section 24H, paragraph 11(1) of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR297 (ITA) – Amalgamation transaction involving conversion of share block companies to private companies (“Dividend”, “REIT” definitions, section 25BB, section 44, paragraph 11 of Eighth Schedule) Posted on January 23, 2019 by admin_kmos
BPR299 (ITA) – Dividend distribution (“Dividend” definition) Posted on January 23, 2019 by admin_kmos
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) Posted on January 23, 2019 by admin_kmos
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