Suchergebnisse

This report by the Legislative Audit Council reviews the impact of the Finance Act of 1977 on the funds available for education after four years of implementation.

Finance Act 2020_3E_COVER -- Analysis of the Finance Act, 2020 and More_PRINT -- 00_Prelims_Analysis of the Finance Act, 2020 and More -- CH01_Indian approach to taxation of digital economy -- CH02_Explanation 2a-significant economic presence -- CH03_Explanation 3A - Advertisement and data -- CH04_Platform seller (Section 194-O) -- CH05_Equalisation Levy on e-commerce supply or service -- CH06_Digital Economy and GST -- CH07_Amendment to section 90 -- CH08_APA- SHR framework for Profit Attribution-Changed -- CH09_Section 6 - Residential Status -- CH10_Benefit of section 10(23FE) -- CH11_Triangular cases -- CH12_Synthesised Text of bilateral tax treaties -- CH13_Proposed new approach to Attribution of profits to PE (Rule 10) -- CH14_Effectively Connected to Permanent Establishment -- CH15_COVID 19 and International taxation.

Intro -- 00_Prelims_Analysis of the Finance Act, 2020 and More -- CH_01_-_Liable_to_tax -- CH_02_-_Rationalising_Provisions_of_Slump_sale -- CH_03 - Rationalisation of MAT provisions -- CH_04_-_Taxation_of_ULIPs -- CH_05_-_Rationalisation_of_taxation_of_income_from_overseas -- CH_06_-_Equalisation_Levy -- CH_07_-_Amendment_to_SCRA -- CH_08_-_Implications_of_India_s_Position_on_OECD_Commentary -- CH_09_-_COVID_19_and_International_taxation -- CH_10_-_Scope_of_option_section -- CH_11_-_Scope_of_PE_under_the_domestic_law -- CH_12_-_Conceptualizing_UN_MLI -- CH_13_-_Pillar_One_Blueprint -- CH_14_-_Pillar_Two_Blueprint -- CH_15_-_UN_work__on_Royalties -- CH_16_-_UN_Work_on_Indirect_Transfer -- CH_17_-_UN_Work_on_CIVs -- CH_18_-_Rationalising_Anti_profiteering_proisions_.