Background
Section 9A of the Income-tax Act, 1961 (“IT Act”) carves out a special taxation regime to exempt eligible offshore funds from being regarded as having a business presence in India and hence subject to taxation in India, despite their fund managers being located in India. If the offshore funds as well as the Indian
More Posts
Tax relief in times of Covid-19 – A review of the Indirect Tax measures
OECD’s views on factors impacting tax policies and determination of ‘PE’ and ‘POEM’ in times of COVID-19
Indian Tax measures to counter COVID-19 impact: How do they compare with OECD’s suggestions?
Back to the Future: Restoring the Mauritius Route for FPI investments
Covid-19 – A Tale of two Courts
Buy-Backs by Listed Companies: Key Considerations
Abolition Of Dividend Distribution Tax: A New Paradigm For Equity Investments
UPDATE: Tax implications on INVITs, REITs and its Unitholders under Finance Act 2020
Dividend Distribution Tax Abolishment: Here’s Something Lost in Translation
Subscribe: Subscribe via RSS
Firm/Org