Easy Office
LCI Learning

Articles by CMA Damini Agarwal

avatarView Full Profile

Impact of MLI on Indian Tax Treaties

  CMA Damini Agarwal    13 July 2020 at 09:34

Multilateral Instruments (MLI) is indeed the talk of the town in the world of International Taxation. Under the OECD*/G20 inclusive framework on Base Erosion and Profit Shifting (BEPS), more than 125 countries are collaborating to put an end to tax avoidance strategies that exploit the gap and mismatches in tax rules to avoid paying taxes.

Posted in Income Tax  3 comments |   2182 Views


Amendments with respect to Section 56(2)(x) and 50CA

  CMA Damini Agarwal    07 July 2020 at 10:08

The Central Board of Direct Taxes (CBDT) has further amended Income Tax Rules, 1962, under vide Notification No. 40/2020 dated 29th June, 2020. The Provision of Section 56(2)(x) of Income Tax Rules states certain class of assesses to whom the provision does not apply.

Posted in Income Tax  1 comments |   15881 Views


Analysis of Section 115BA, 115BAA, 115BAB of Income Tax

  CMA Damini Agarwal    16 June 2020 at 16:29

Several amendments are made in the Income Tax Act, 1961 through ordinance in Section 115BAA, Section 115BAB were inserted in the Income Tax Act, 1961

Posted in Income Tax |   15320 Views