Wednesday , October 14, 2026 |   22:21:32 IST
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI
About Us Contact Us Newsletters
 
NEWS FLASH
 
India-Mauritius DTAA amended DTAA - Deploying specialized software, technical resources, or copyrighted items as medium to deliver services does not amount to granting right to use copyright or intellectual property per India-USA DTAA; consideration payable therefor is not Royalty: ITAT (See Breaking News) I-T - Assessee is entitled to concessional rate u/s 115BAA despite delayed filing of Form 10-IC, when option had already been exercised in return of income: ITAT (See Breaking News) INTL - Once Revenue accepts that no income is taxable in India for relevant AY, the corresponding TDS deducted at source cannot be withheld & assessee is entitled to claim credit per Rule 37BA of I-T Rules: ITAT (See Breaking News) INTL - Digital transmission & uploading of orders on ITBA portal is valid receipt by AO, effectively starting limitation clock from that date rather than from any subsequent physical handling or note-sheet entry: ITAT (See Breaking News) DTAA - Payment for managerial, technical or consultancy services constitutes Fees for Technical Services only where such services are provided by resident of one contracting State in other contracting State: ITAT (See Breaking News) I-T - Final assessment order passed u/s 143(3), 144C(13) and 144B can be quashed as time-barred if it is passed beyond outer limitation prescribed u/s 153 r/w/s 144C: ITAT (See Breaking News) I-T - Subsidiary with own manufacturing unit, independent customer base can't not be treated as economically dependent on its foreign parent, and does not constitute a Dependent Agency PE: ITAT (See Breaking News) TP - Fully & compulsorily convertible debentures retain their character as debt until actually converted into shares & regulatory frameworks or accounting standards operating in different fields cannot be imported to alter this position for transfer-pricing purposes: ITAT (See Breaking News) TP - Revenue must first establish existence of international transaction regarding AMP expenses de hors Bright Line Test, which has no statutory mandate: ITAT (See Breaking News) I-T - Requirement of furnishing Form 67 is directory and procedural & cannot override substantive entitlement to credit for foreign taxes paid u/s 90 or 90A: ITAT (See Breaking News) TP - For cross-border transactions involving foreign currency receivables, the appropriate interest rate to adopt is LIBOR rate rather than domestic rates: ITAT (See Breaking News)
 
TII SEARCH
 
 
   
Home >>
 

Cyprus is no longer notified uncooperative Tax Jurisdiction
By TII
Dec 14, 2016 , New Delhi

    

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF DIRECT TAXES
NEW DELHI

NOTIFICATION NO

114/2016, Dated: December 14, 2016

S.O.4033 (E).-In exercise of the powers conferred by sub section (1) of section 94A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby rescinds the notification of the Government of India in the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, number 86 of 2013 published in the Gazette of India, Part II, section 3, sub-section (ii) vide S.O. 3307(E) dated 1st November 2013, except as respects things done or omitted to be done before such rescission, with effect from the date of publication of this notification in the Official Gazette.

[F.No. 500/02/2015-FT&TR-III]

GAURAV SHARMA,
Under Secy,

 
 
INTL TAXATION INTL MISC TP FDI LIBRARY VISA BIPA NRI TII
  • DTAA
  • Circulars (I-T Act, 1922)
  • Limited Treaties
  • Other Treaties
  • TIEAs
  • Notifications
  • Circulars
  • Relevant Sections of I-T Rules,1962
  • Instructions
  • Administrative Orders
  • DRP Panel
  • I-T Act, 1961
  • MLI
  • Relevant Portion of I-T Act,1922
  • GAAR
  • MAP
  • OECD Conventions
  • Draft Guidelines
  • DTC Bill
  • Committee Reports
  • FATCA
  • Intl-Taxation
  • Finance Acts
  • Manual on EoI
  • UN Model Taxation
  • Miscellaneous
  • Cost Inflation Index
  • Union Budget
  • Information Security Guidelines
  • APA Annual Report
  • APA Rules
  • Miscellaneous
  • Relevant Sections of Act
  • Instructions
  • Circulars
  • Notifications
  • Draft Notifications
  • Forms
  • TP Rules
  • APA FAQ
  • UN Manual on TP
  • Safe Harbour Rules
  • US Transfer Pricing
  • FEMA Act
  • Exchange Manual
  • Fema Notifications
  • Master Circulars
  • Press Notes
  • Rules
  • FDI Circulars
  • RBI Circulars
  • Reports
  • FDI Approved
  • RBI Other Notifications
  • FIPB Review
  • FEO Act
  • INTELLECTUAL PROPERTY
  • CBR Act
  • NBFC Report
  • Black Money Act
  • PMLA Instruction
  • PMLA Bill
  • FM Budget Speeches
  • Multimodal Transportation
  • Vienna Convention
  • EXIM Bank LoC
  • Manufacturing Policy
  • FTDR Act, 1992
  • White Paper on Black Money
  • Posting Policy
  • PMLA Cases
  • Transfer of Property
  • MCA Circular
  • Limitation Act
  • Type of Visa
  • SSAs
  • EPFO
  • Acts
  • FAQs
  • Rules
  • Guidelines
  • Tourist Visa
  • Notifications
  • Arbitration
  • Model Text
  • Agreements
  • Relevant Portion of I-T Act
  • I-T Rules, 1962
  • Circulars
  • MISC
  • Notification
  • About Us
  • Contact Us
  •  
     
    A Taxindiaonline Website. Copyright © 2010-2025 | Privacy Policy | Taxindiainternational.com Pvt. Ltd. OPC All rights reserved.