Bani Sharma – Page 50

CBDT provides relief to Category I Foreign Portfolio Investors from complying with the investor diversification conditions specified in the safe harbor regime for onshore management of offshore funds

[ad_1] Section 9A in the Income-tax Act, 1961 (Act) provides a safe harbor (from permanent establishment and place of effective management risks) for offshore funds managed by an […]

CBIC waives late fee in excess of specified amount for delayed filing of GSTR-3B – taxdose

[ad_1] This Tax Alert summarizes recent notification [1] issued by Central Board of Indirect Taxes and Customs (CBIC) waiving the late fee in excess of specified amount for […]

CBDT exempts transferor of shares in restructuring under section 242 of Companies Act 2013 from notional capital gains tax – taxdose

[ad_1] The Indian Tax Laws (ITL) have an anti-avoidance provision that is applicable to the transferor if the consideration for transfer of unquoted shares is less than the fair market […]