Page 63 - DHC Budget Book 2021-22 Final

Sl. No.
Particulars
Page No.
Definition of the term “Liable to Tax”
Tax incentives for units located in IFSC
Rationalisation of provisions related to Sovereign Wealth Fund and Pension Fund
Addressing mismatch in taxation of income from notified overseas retirement fund
Extension of the benefits of the provisions of DTAA on payments made to FIIs
Rationalization of the provisions of Equalisation Levy
5.1 5.2 5.3 5.4 5.5 5.6
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Content
International Taxation and Transfer Pricing
Direct Tax 61