The Resource "Substantial" light on indirect transfer provisions
- "Substantial" light on indirect transfer provisions
- The 2015 Union Budget of India which was presented on 28 February 2015 announced several changes to the indirect transfer provisions in the income tax legislation, specifically by inserting Explanations 6 and 7 to section 9(1)(i) of the Income Tax Act 1962 effective from the financial year 1 April 2015, which have since been enacted. This article elaborates on the amendments and their impact on the future treatment of indirect transfers in India, as well as areas that may require further consideration
- Citation source
- In: Asia-Pacific tax bulletin. - Amsterdam. - Vol. 21 (2015),
- Geographic coverage
- Language note
ContextContext of "Substantial" light on indirect transfer provisions
Embed this data in a secure (HTTPS) page:
Include data citation:
Cite Data - Experimental
Data Citation of the Work "Substantial" light on indirect transfer provisions
Copy and paste the following RDF/HTML data fragment to cite this resource
<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/3owW1QvZ02E/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/3owW1QvZ02E/">"Substantial" light on indirect transfer provisions</a></span> - <span property="offers" typeOf="Offer"><span property="offeredBy" typeof="Library ll:Library" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
Structured data from the Bibframe namespace is licensed under the Creative Commons Attribution 4.0 International License by International Bureau of Fiscal Documentation. Additional terms may apply to data associated with third party namespaces.
Processing Feedback ...