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Armed with the recommendations made by the OECD in its final report on Action 4, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments (BEPS Action Plan), the Finance Minister, has proposed the introduction of the Limitation of Interest deduction concept by insertion of Section 94B to the Income-tax Act, 1961.
One of the key amendment proposed by the Finance Bill, 2017 is introducing the concept of secondary adjustment by the insertion of Section 92CE to the Act.
Taxand - BMR Webinar
01 Dec, 2016
What to Expect in 2017: Global Trends Affecting Tax Leadership
On 14th June, Finance Minister Arun Jaitley released a draft Goods & Services Tax (GST) Law. This initiative is a step closer to introduction of this much awaited tax reform.
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