FAQs on Indirect Transfer provisions under the Income Tax Act 1961
Clarifications on Indirect Transfer provisions under the Income Tax Act, 1961; CBDT Circular No. 41/2016; Dated: December 21, 2016 F.No.500/43/2012-FT&TR Under the indirect transfer provisions contained in section 9(1)(i) of the Income Tax Act, 1961 (‘Act’), all income accruing or arising, whether directly or indirectly, through or … Continue Reading →