Proposed Amendments in International Tax in Budget 2017 - Synopsis

Guest , Last updated: 03 February 2017  
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1. Clarity relating to Indirect transfer provisions [Section 9(1)(i)] Explanation 5A has been proposed to be inserted in section 9(1)(i) to clarify that Explanation 5 shall not apply to any asset or capital asset mentioned therein being i. investment held by non-resident, directly or indirectl

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