March 1, 2018
Published by Law@HostBooks at March 1, 2018
94B. (1) Notwithstanding anything contained in this Act, where an Indian company, or a permanent establishment of a foreign company in India, being the borrower, incurs any expenditure by way […]
March 1, 2018
Published by Law@HostBooks at March 1, 2018
94A. (1) The Central Government may, having regard to the lack of effective exchange of information with any country or territory outside India, specify by notification in the Official Gazette […]
March 1, 2018
Published by Law@HostBooks at March 1, 2018
94. (1) Where the owner of any securities (in this sub-section and in sub-section (2) referred to as “the owner”) sells or transfers those securities, and buys back or reacquires […]
March 1, 2018
Published by Law@HostBooks at March 1, 2018
93. (1) Where there is a transfer of assets by virtue or in consequence whereof, either alone or in conjunction with associated operations, any income becomes payable to a non-resident, […]
March 1, 2018
Published by Law@HostBooks at March 1, 2018
92F. In sections 92, 92A, 92B, 92C, 92D and 92E, unless the context otherwise requires,— (i) “accountant” shall have the same meaning as in the Explanation below sub-section (2) of […]
March 1, 2018
Published by Law@HostBooks at March 1, 2018
92E. Every person who has entered into an international transaction or specified domestic transaction during a previous year shall obtain a report from an accountant and furnish such report on […]
March 1, 2018
Published by Law@HostBooks at March 1, 2018
92D. (1) Every person who has entered into an international transaction or specified domestic transaction shall keep and maintain such information and document in respect thereof, as may be prescribed26 […]
March 1, 2018
Published by Law@HostBooks at March 1, 2018
Following section 92CE shall be inserted after section 92CD by the Finance Act, 2017, w.e.f. 1-4-2018 : Secondary adjustment in certain cases. 92CE. (1) Where a primary adjustment to transfer […]
March 1, 2018
Published by Law@HostBooks at March 1, 2018
92CD. (1) Notwithstanding anything to the contrary contained in section 139, where any person has entered into an agreement and prior to the date of entering into the agreement, any […]
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