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Foreign Companies and Contours of Angel Tax
This week’s podcast describes the implications of clause (viib) which was inserted u/s. 56(2) by the Finance Act, 2012 under the Income-tax Act, 1961 (‘IT Act’), in the context of investments made by a resident Indian in foreign companies.
Audio Source: An article released by Texsutra in May 2021 https://www.taxsutra.com/dt/experts-corner/foreign-companies-and-contours-angel-tax
Author: Ravi Sawana, Principal Associate (L&S)
Voice: Dhruv Matta, Principal Associate (L&S)
www.lakshmisri.com
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By Lakshmikumaran & Sridharan Attorneys.This week’s podcast describes the implications of clause (viib) which was inserted u/s. 56(2) by the Finance Act, 2012 under the Income-tax Act, 1961 (‘IT Act’), in the context of investments made by a resident Indian in foreign companies.
Audio Source: An article released by Texsutra in May 2021 https://www.taxsutra.com/dt/experts-corner/foreign-companies-and-contours-angel-tax
Author: Ravi Sawana, Principal Associate (L&S)
Voice: Dhruv Matta, Principal Associate (L&S)
www.lakshmisri.com
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