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Indian Budget 2019 | Direct Tax Proposals
The tax rates and income slabs under the Income-tax Act, 1961 (IT Act) remain the same, other than the following proposed changes
India
10 Jul 2019
2
India Budget 2018 | Less Than 10 Days To Go: A Forecast
As the Modi Government prepares to present its last complete budget before the 2019 general elections, we reflect on the current fiscal year and evaluate the key target areas for the financial and tax reform proposals of ‘Budget 2018'.
India
24 Jan 2018
3
Tribunal Upholds Book-Value Based Taxation Of Partner On Capital Contribution Of Immovable Property In LLP
The Mumbai bench of the Income-tax Appellate Tribunal (ITAT) has delivered a ruling favoring the taxpayer which could impact corporate restructurings significantly and increase the popularity of LLP as a preferred form of entity for business.
India
10 Jan 2018
4
Targeted Online Advertising Through ‘Adwords' Adds Massive Royalty Tax For Google
The Bangalore bench of the Income-tax Appellate Tribunal has held that payments made by Google India to Google Ireland in the form of fees for rights of distribution and marketing of Google Ireland's ‘Adwords Program' to advertisers in India were in the nature of ‘royalty'.
India
20 Nov 2017
5
Further Clarity On POEM Guidelines
The CDBT has clarified the POEM implications of a company having its regional headquarters in India vis-à-vis decision-making by its Board of Directors.
India
16 Nov 2017
6
Apex Court Provides Relief To The Outsourcing Sector On The Issue Of Permanent Establishment
The Supreme Court held that rendition of support services by Indian group company to its parent company in the US would not lead to creation of permanent establishment (PE) of the parent company in India in terms of India-USA Double Taxation Avoidance Agreement (DTAA).
India
15 Nov 2017
7
FPI Regime Version 2.0 - Regulatory And Tax Update
Indian regulatory and tax authorities have rolled out certain key changes to reform and upgrade the country's regulatory and tax regime for entities registered, or seeking registration, with the Securities Exchange Board of India (SEBI).
India
14 Jul 2017
8
Draft Modifications To Tax Provisions Applicable To Foreign Companies With POEM In India
Finance Act 2016 replaced the test for corporate residency of foreign companies from "control and management being situated wholly in India" to "place of effective management (POEM) in India".
India
3 Jul 2017
9
Startups.v2 – DIPP Relaxes The Definition And Process For Recognition As A Startup
In January 2016, the government rolled out the ‘Startup India Action Plan' towards its ambitious ‘Startup India-Stand Up India' manifesto.
India
15 Jun 2017
10
Union Budget 2017-18
The Finance Bill, 2017 (Bill) proposes to reduce the corporate tax rate from 30% to 25% for small and medium-sized enterprises having a turnover of up to INR 500 million in financial year, i.e. from 1 April to 31 March (FY) 2015-16.
India
6 Feb 2017
11
CBDT Issues Final Guidelines For Determination Of ‘Place Of Effective Management'
In December 2015, the Central Board of Direct Taxes (CBDT) issued draft guidelines for determination of 'Place of Effective Management' (POEM) of a foreign company (Draft Guidelines) and had invited comments and suggestions from the stakeholders.
India
3 Feb 2017
12
CBDT Issues Draft Rules For Determining Buy-Back Tax
Under the Income Tax Act 1961, buy back of unlisted shares by a company attracts additional corporate tax in the hands of the company and the resulting capital gains, if any, in the hands of the shareholders are exempt from tax.
India
1 Aug 2016
13
Taxability Of Consortium In EPC Contracts Gets Much Needed Clarity
The increase in the number of large infrastructure projects in the country to meet the demand for development of infrastructure has led to a significant increase in the number of EPC contracts.
India
20 Mar 2016
14
Union Budget 2016-17 Ergo
In line with the phased reduction in corporate tax rate, as announced by the Finance Minister (FM) last year, the Bill proposes to reduce the corporate tax rate from 30% to 29% for certain small domestic companies.
India
3 Mar 2016
15
Government Announces Action Plan For Startups
The key policy changes introduced by the Government are discussed in this Ergo newsflash.
India
19 Jan 2016
16
CBDT Issues Draft Guidelines For Determination Of ‘Place Of Effective Management'
India has a ‘residence' as well as ‘source' based taxation. The criterion for determination of residential status of a company was recently amended by the Finance Act, 2015 with effect from 1 April 2015.
India
30 Dec 2015
17
Indirect Tax Newsletter – June 2015
The Central Government (CG) has extended levy of anti-dumping duty on Polytetrafluoroethylene (PTFE) falling under tariff item 3904 61 00 of the First Schedule to the Customs Tariff Act, 1975 originating in, or exported from, Russia until 2 May 2016.
India
17 Jun 2015
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