Finance Bill 2024 – Key Proposals The finance minister Nirmala Sitharaman unveiled...
Read MoreThe CBDT notified the Income Tax (31st Amendment) Rules, 2021 (“ITA Rules, 2021”) wherein it specified the conditions for claiming the relief..
The TLA Act, 2021 abolished the applicability of retrospective amendments made to sec 9(1)(i) by the Finance Act, 2012. The TLA Act, 2021
provided that the provisions of indirect transfer of assets in India shall not apply to the assets transferred before 28.05.2012.