Taxmann’s Analysis | Conditions Prescribed by CBDT to Claim Relief on Offshore Indirect Transfers

· Taxmann Publications Private Limited
Ebook
18
Pages
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About this ebook

The CBDT had issued the draft rules on 28-08-2021 prescribing the specified conditions to claim the relief on offshore indirect transfer of Indian assets.

After examining the stakeholder comments on the draft rules, the CBDT has notified the final rules vide Notification No. GSR 713(E), dated 01-10-2021.

A summary of newly inserted rules has been incorporated in this article.

Drafted by Taxmann’s Editorial Team

About the author

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of Editor-In-Chief Mr. Rakesh Bhargava.


The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in our publications and research platform. The team ensures that the following publication guidelines are thoroughly followed while developing the content:


• The statutory material is obtained only from the authorized and reliable sources

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• Prepare the analytical write-ups on recent, controversial, and contagious issues to help the readers to understand the event and its implications

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• All evidence-based statements must be supported with proper reference to Section, Circular No., Notification No., or citations

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