x

01 January 0001

Direct Tax Amicus: March 2015

The March 2015 issue of Direct Tax Amicus is devoted to highlights of changes in the Union Budget 2015 and includes the proposal to amend test of residence using Place of Effective Management (POEM) concept, deferral of GAAR by 2 years, abolition of wealth tax, clarity on allowance of balance 50% depreciation out of the additional 20% depreciation for new assets put to use for less than 180 days in a year, sops for investments in Telangana and Andhra Pradesh, pass through for Categories I and II AIFs, defining indirect transfer of assets, reduction in rates of royalty and FTS and amendments related to Settlement Commission.


March, 2015/Issue-08 March, 2015/Issue-08

Browse articles