India adopts "thick" approach to Thin Capitalisation in Budget

Saurabh Sachdeva , Last updated: 04 February 2017  
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Finance Bill 2017 has introduced new Section 94B - for limiting interest deductions in certain cases. This is a welcome step by the Indian Tax authorities, in their commitment towards applying the BEPS principles. Assessees covered: The newly inserted section applies to those Indian Companies/ PE

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Saurabh Sachdeva
(Transfer Pricing Consultant)
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