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

In a major relief for foreign investors in India from Mauritius, Singapore and Cyprus, the Central Board of Direct Taxes ...

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

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

CBDT clarifies that grandfathering provisions in India's DTAAs with Cyprus, Mauritius, and Singapore are outside PPT provision.

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

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

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

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

The Central Board of Direct Taxes (CBDT) has notified amendments in the Income-Tax Rules to prescribe conditions for ...

Exemption has been provided for any income of a foreign company from lease rentals of cruise ships, received from a related ...

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