Section 194LBB of Income Tax Act

Section 194LBB of Income Tax Act

Section 194LBB of Income Tax Act 1961 – Payment of Certain specified income to a unitholder of units in an investment fund  Section  194LBB  Particulars Income in respect of units of investment fund  Type of business Individual, resident Introduction to Section 194LBB of Income Tax Act Section 194LBB of the Income Tax Act, 1961 (hereinafter … Read more

Section 194O of Income Tax Act

Section 194O Of Income Tax Act

Section 194O Of Income Tax Act 1961 – Payment made to a Resident for the sale of goods or provision of services by an e-commerce operator through its digital or electronic facility or platform.  Section  194O Particulars Payment of certain sums by e-commerce operators to e-commerce participant  Type of business E-commerce operator and associated person Introduction to … Read more

Section 194LD of Income Tax Act

Section 194LD of Income Tax Act

Section 194LD of Income Tax Act – Payment of interest on bond {rupee-denominated} to FII or a QFI to a Non Resident or Foreign Company  Section  194LD  Particulars Income by way of interest on certain bonds and Government securities  Type of business Individual Introduction to Section 194LD of Income Tax Act Section 194LD of the Income … Read more

Section 194Q of Income Tax Act

Section 194Q of Income Tax Act

Section 194Q of Income Tax Act 1961 – Payments to a Resident for the purchase of goods.  Section  194Q  Particulars TDS on Purchase of Goods  Type of business  All Introduction to Section 194Q of Income Tax Act Section 194Q of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) specifies that every buyer at the … Read more

Section 194IA of Income Tax Act

Section 194IA of Income Tax Act

Section 194IA of Income Tax Act – Payment in consideration of transfer of certain immovable property other than agricultural land to a Resident  Section 194IA Particulars TDS from the sum paid to buy an Immovable Property other than Agricultural Land  Type of business  All Introduction to Section 194IA Section 194IA of the Income Tax Act, … Read more

BEPS and the UAE Corporate Tax Regime

BEPS and the UAE Corporate Tax Regime

BEPS and the UAE Corporate Tax Regime Background Part 9 of the UAE Draft Public Consultation Document outlines the country’s plans to adapt to and implement changes in international tax law. In 2015, OECD announced the 15 measures taken in response to profit shifting and tax avoidance as part of the original Base Erosion and … Read more

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