Rationalisation of transfer pricing provisions for carrying out multi-year arm's length price determination
Rationalisation of provisions related to carry forward of losses in case of amalgamation
Clarification regarding commencement date and the end date of the period stayed by the Court
Time limit to impose penalties rationalisedimposition of penalties in var
Amendments proposed in sections 132 and 132B for rationalising provisions
Non-applicability of Section 271AAB of the Act The existing provisions of sub-section (1A) of section 271AAB of the Act relates to penalty in respect of searches initiated after 15.12.2016.
Amendments proposed in provisions of Block assessment for search and requisition cases under Chapter XIV-BVide Finance (No. 2) Act, 2024, the concept of block assessment was introduced by amending provisions of Chapter XIV-B
Reduction in compliance burden by omission of TCS on sale of specified goods Sub-section (1H) of section 206C of the Act,
In a decisive move to simplify tax compliance and boost the ease of doing business, the government has announced sweeping amendments to the Tax Deducted at Source (TDS) provisions.
Rationalisation of taxation of capital gains on transfer of capital assets by non-residents
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