CBDT's Proposed Alterations to Rule 11UA on Angel Tax and Excluded Entities

Last updated: 20 May 2023

CBDT proposes changes to Rule 11UA in respect of ANGEL TAX- Also proposes to notify Excluded Entities In the Finance Act, 2023, an amendment has been introduced to bring the consideration received from non-residents for issue of shares within the ambit of section 56(2)(viib) of the Income-tax Act

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Category Income Tax   Report

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