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Searching Content indexed under Corporate/Commercial Law by Shabnam Shaikh ordered by Published Date Descending.
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CBDT Bids Adieu To Book Value Driven Approach For Valuation Of Unquoted Equity Shares
Currently, Income Tax Act, 1961 (IT Act) provides for imputing income in the hands of the transferor/transferee if the transaction of transfer/receipt of unquoted shares is not at fair market value (FMV).
India
17 Jul 2017
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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
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