Annual Performance Report
Dear all, This time we have come up with an interesting FEMA Provisions relating to ‘Annual Performance Report’. FEMA ke FUNDAE #FamiliarwithFEMA
Menu
CBDT gives relaxation in filing Form 10F online – JSCO | SITG
Saturday International Tax Gyan!! #taxmadeeasy #taxinpic CBDT has issued notification Dt. 12.12.2022 providing partial relief for e-filing of Form 10F to various non-resident.
Foreign Currency Accounts
Dear all,This time we have come up with an interesting FEMA Provisions relating to ‘Foreign Currency Accounts’. FEMA ke FUNDAE #FamiliarwithFEMA
CA cannot be held Liable for checking genuinty of documents before issuing Form 15CB
Saturday International Tax Gyan!! #taxmadeeasy #taxinpic Currently we are seeing many CA are issuing Form 15CB in relation to foreign remittance and this is a welcoming judgment to shield the Chartered Accountants. [2022] 145 taxmann.com 248 (Madras)[23-11-2022]
Acquisition and Transfer of Immovable Property in India by NRI
Dear all, This time we have come up with an interesting FEMA Provisions relating to Acquisition and Transfer of Immovable Property in India by NRI. #FEMAkeFUNDAE #FamiliarwithFEMA
Payment for procurement of export orders not FTS
Saturday International Tax Gyan!! #taxmadeeasy #taxinpic Rendering of service of procurement of export orders by a foreign company to an Indian company does not fall in category of managerial/consultancy services Digi Drives (P.) Ltd. v. Assistant Commissioner of Income Tax, Circle 1 [2021] 123 taxmann.com 4 (Delhi – Trib.)
Issue-25- Loans to NRI by Resident Individual
Dear All, In this issue, we are simplifying FEMA provisions relating to Loans to NRI by Resident Individual. FEMA ke FUNDAE #FamiliarwithFEMA
Limitation of Benefit (LOB)
Saturday International Tax Gyan!! #taxmadeeasy In this article, we shall discuss about one of the ways to prevent anti-treaty practices- Limitation of Benefits.
Form FCTRS ( Foreign Currency Transfer)
Dear all, This time we have come up with an interesting FEMA Provisions relating to Form FCTRS -(Foreign Currency Transfer) #FEMAkeFUNDAE #FamiliarwithFEMA #rbi
What is treaty shopping? – A brief discussion
Saturday International Tax Gyan!! #taxmadeeasy #taxinpic In this article we shall discuss about what is treaty shopping and what is the moto behind such treaty shopping.