Dive into the evolution of taxation for MNEs with Pillar 2 – Global Minimum Tax. Understand the mechanics, implications, and exceptions of this groundbreaking framework to stay informed in the changing landscape of global taxation.
Understand the process of due diligence and its importance in acquisitions and buyouts. Learn how it provides comfort to buyers and helps in verifying potential investments.
Understanding the impact of SC decision & CBDT instruction on reassessment notices u/s 148A. Learn how to reply to these notices for AYs 2013-14 & 2014-15.
Unlock the details of annual compliance for Trusts with Form 10BD and Form 10BE. Learn about the filing process, specified institutions, and the impact on transparency. Stay informed on due dates, necessary details, and the importance of adhering to the new compliance standards.
Discover the regulations and eligibility criteria for Indian entrepreneurs and investors looking to invest in companies outside India. Learn about direct and portfolio investments, regulatory frameworks, and the implications of the Foreign Exchange Management Act. Stay informed on the latest developments and opportunities in the global investment landscape.
Understanding the Supreme Court’s decision on reassessment after the amendment. Learn about the rights of the Revenue and Assessees in this legal controversy.
The wait for the most awaited amendment if finally over. The Finance Act 2022 has finally introduced a taxation mechanism on crypto currencies and crypto assets. This article will give you a brief overview about how crypto currencies and crypto assets will be taxed in India. Firstly, it is important to understand where the crypto […]
It is very common to purchase property in the name of our close relatives like spouse, children, parents and siblings. However it is important for us to understand from the legislative perspective, are we allowed to purchase the property in name of our relatives? If we are allowed to purchase the property on behalf of […]
Let us first understand the taxability from an individual perspective who does not conduct any business activity, he purchases the Foreign Currency (FC) for personal purpose, which may be medical treatment abroad or for a foreign trip outside India.
Since the introduction of Section 9B of the Income tax Act (‘the Act’), there has been ample of discussions regarding double taxability of same income in the hands of Specified entity, in this regard this article is to give clarity in relation to same. Applicability of Section 9B and Section 45(4) of the Act. Section […]
