FAQs on Principal Purpose Test (PPT) and Recent Clarifications by CBDT

CA Rohit Sonar , Last updated: 08 February 2025  
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1. What is the Principal Purpose Test (PPT)? The Principal Purpose Test (PPT) is a provision under the Multilateral Instrument (MLI) to prevent treaty abuse and aggressive tax planning practices. It aims to ensure that treaty benefits are granted only when the principal purpose of a transaction or

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Attached File : 4157906_53041_ppt_faq.pdf
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Published by

CA Rohit Sonar
(Chartered Accountant)
Category Income Tax   Report

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