Learn about the amendments to Section 92CA concerning references to the Transfer Pricing Officer for determining arm’s length pricing in international and domestic transactions.
Discover the key compliance dates for UAE transfer pricing regulations under the new corporate tax law effective from 1 June 2023. Learn more now!
India’s Transfer Pricing regulations for FY 2023-24 (AY 2024-25) – This detailed chart lists key activities, legal sections, required forms, and deadlines for easy reference.
Key updates to Form 3CEB for specified domestic transactions, following CBDT Notification No. 27/2024, enhancing reporting requirements.
CBDT issued Notification No. 104/2023-Income Tax, introducing significant amendments to the Safe Harbour Rules for Intra Group Loans.
Till date of conversion, interest paid on CCDs cannot be treated as interest on equity & interest is allowable as expenditure u/s. 36(1)(iii)
What is Annual Return on Foreign Liabilities and Assets (FLA Return)? Which entities are required to file the FLA Return? Which entities are exempted from filing the FLA Return?
INCOME TAX DUE DATES-MARCH 2022 [Source: www.incometaxindia.gov.in] Date Nature of Compliance 02nd March Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA/194IB/194M in the month of January, 2022 07th March Deposit of tax deducted/collected for the month of February, 2022. 15th March Fourth installment of advance tax for the assessment […]
CBDT Notifies Rule 29BA And Form 15E To Apply for Certificate Under Section 195 W.E.F. April 1, 2021 Section 195 of the Act relates to levy of Tax Deduction at Source (TDS) on any sum chargeable to tax and which is paid to a non-resident, not being a company, or to a foreign company. Prior to the […]
DOMESTIC TAX CASE LAWS SUPREME COURT 1. Where High Court upheld Tribunal’s order setting aside addition made by AO under section 153A on ground that said addition was not based on any incriminating material found during course of search, SLP filed against said order was to be dismissed due to low tax effect. [Pr. CIT […]
