Tag: Significant Economic Presence
CBDT notifies rules for Indirect transfer prior to 28.05.2012 of assets situate in India Central Board of Direct Taxes (CBDT) has notified the Income-tax (31st Amendment) Rules, 2021. The amendment provides for the rules for the Indirect transfer prior to 28th May, 2012 of assets situate in India. …
Thresholds of Rs. 2 crores notified for the purposes of significant economic presence. CBDT notifies new Rule 11UD Rule 11UD MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES) Notification No. 41 /2021 New Delhi, the 3rd May, 2021 INCOME-TAX G. S. R. 314(E).—In exercise of the powers …
Significant Economic Presence of a non resident in India u/s 9(1)(i)-CBDT invites comments and suggestions on threshold limits of transaction and number of users F. No. 370142/11/2018-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes **** New Delhi, dated the 13th of …