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Tag Archives: Income Tax
Income Taxation for an Off-Shore Fund
By Himanshu Joshi, Accounts Associate, Dezan Shira & Associates Apr. 16 – In India, the Income Tax Act, 1961, provides special treatment for the taxation of the income of an off-shore fund. An off-shore fund is classified as a fund, institution, association or body, whether incorporated or not, established under the laws of a country outside India, which has entered into an arrangement for investment in India with any public sector bank, public financial institution, or mutual fund in an arrangement approved by the Securities and Exchange Board of India (SEBI). Special tax rates are applicable on the following kinds
Posted in Business, Finance, Tax and Accounting
Tagged Income Tax, India Tax, Off-shore funds
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India Issues Ruling on Transfer Pricing Aspect of Royalty Payments
The High Court has ruled that royalty payments cannot be prohibited on instances of continuous loss where the spending was proven to be incurred “wholly and exclusively” for the purpose of the business of the Taxpayer. Continue reading