Tag Archives: section 115 AD

CBDT Clarifications on Indirect Transfer provisions under lncome Tax Act 1961

By | December 21, 2016

Circular No. 41 of 2016 F.no. 500/43/2012-FT&TR Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (FT&TR-Division) Dated 21.12.2016 Clarifications on Indirect Transfer provisions under the lncome Tax Act. 1961 Under the indirect transfer provisions contained in section 9(1)(i) of the Income Tax Act, 1961 (‘Act’), all income accruing or… Read More »