The CBDT has clarified that the Principal Purpose Test (PPT) will apply prospectively, ensuring that past investments under ...

The Central Board of Direct Taxes (CBDT) has issued a new guidance note on the Principal Purpose Test (PPT) for claiming tax ...

CBDT clarifies PPT application, protecting past investments under India's tax treaties with Mauritius, Cyprus, and Singapore.

The income tax department has notified amendments in I-T rules to prescribe conditions for applicability of presumptive ...

The Central Board of Direct Taxes (CBDT) has clarified its stance on Principal Purpose Test (PPT) regarding Double Taxation ...

The Central Board of Direct Taxes (CBDT) in its guidance note on PPT also clarified that the grandfathering provisions under ...

The income tax department has amended rules for presumptive taxation for non-resident cruise ship operators. This regime, ...

India's CBDT clarifies PPT applicability for tax treaty benefits, grandfathering provisions for Mauritius, Singapore, and ...

The Income Tax Department has notified amendments in I-T rules to prescribe conditions for presumptive taxation regime for ...

India will grandfather past investments from countries with which it has certain tax treaties including Mauritius, Singapore ...

Act, 2024 inter alia provided a presumptive taxation regime for non-residents, engaged in the business of operation of cruise ...

The government has notified presumptive tax for non-residents engaged in the business of operation of cruise ships. The move ...