In the budget, he proposed a tax exemption for second occupied homes on notional rent. According to the current Income Tax law, house owners who are having more than one self-occupied house were charged tax before. The salaries of employees of both public and private sector are categorized in...
Section 35AD has been inserted w.e.f. AY: 2010-11 to provide for investment- linked tax incentive by introducing the concept of allowing deduction for investment made in a new business ‘based on investment’. The deduction u/s 35AD is available subject to fulfillment of certain conditions ...
PSA Tax Regime • Currently, there are 28 ratified PSA's (but about half of them are either inactive or have been terminated). • Each has its own separate taxation regime, e.g.: – 0% rate VAT; – simpler corporate tax regime. • PSAs are ratified by the Azerbaijan Parliament ...
Tax costs may arise when business structures are being reorganised. These could be caused by the transfer of taxable values between entities or countries, or through the loss of tax attributes such as deduction for losses. Risks can also arise from the lack of information, the disruption of ...
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