Supreme Court: Amalgamating Company Loss Cannot be Set Off Against Amalgamated Income  ||  Supreme Court: Hostile Witness Deposition Admissible to the Extent it is Found Credible and Reliable  ||  SC Upholds Penalty on Bank For Delay in Cheque Presentation under Consumer Protection Act  ||  Karnataka High Court Orders Strict Statewide Implementation of Menstrual Leave Policy  ||  Delhi HC: Emergency Arbitrator Awards are Not Binding on Indian Courts in Interim Relief Proceedings  ||  Del HC Imposes ?10L Fine on Parle Agro For Non-Disclosure of Sales Revenue in Pepsico Trademark Case  ||  Supreme Court: Spouse Cannot Withdraw Consent for Mutual Divorce After Settlement Agreement  ||  Supreme Court Suspends PC Act Sentence of Former Minister Anosh Ekka, Flags Overlapping CBI Cases  ||  Supreme Court: Magistrate’s Probe Order Can’t be Quashed on Accused’s Defence  ||  Delhi High Court: No Adverse Inference if Handwriting Sample Refused Without Section 73 Disclosure    

Report on Applicability of Minimum Alternate Tax on FIIs / FPIs for the period prior to 01.04.2015- (Ministry of Finance ) (27 Aug 2015)

Direct Taxation

The Ministry of Finance released its Report on 'Applicability of Minimum Alternate Tax on FIIs / FPIs for the period prior to 01.04.2015'. The Committee on Direct Tax Matters recommends complete inapplicability of Minimum Alternate Tax provisions to foreign institutional investors and foreign portfolio investors by amendment to the Income Tax Act, 1961 or by the Central Board of Direct Taxes issuing a Circular to the same effect.

Relevant :

Report on Applicability of Minimum Alternate Tax on FIIs / FPIs Report on Applicability of Minimum Alternate Tax (MAT) on FIIs / FPIs for the period prior to 01.04.2015 (August, 2015)

Tags : MINIMUM ALTERNATE TAX   REPORT   2015   FOREIGN INSTITUTIONAL INVESTORS  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved