Tag: Rule 114AAB

CBDT relaxes PAN requirement for a non-resident eligible foreign investor making transaction only in a capital asset listed on a recognised stock exchange located in any IFSC and consideration paid in foreign currency   MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 42/2021  New Delhi, …

Section 139A not to apply to non-resident (except company) who makes investment in a specified fund subject to few conditions – Rule 114AAB.    MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 58/2020 New Delhi, the 10th August, 2020   INCOME-TAX   G.S.R. 499(E).—In exercise …