Analysis of Direct Tax Amendments Under the Finance Act 2018
This book contains detailed analysis of some of the key provisions of the Finance Act, 2018. The book aims at identifying issues arising from the newly inserted provisions in the Income Tax Act, 1961. The book contains a number of examples and tables explaining the provisions. This book
analysis of new regime for taxation of capital gains, ICDS related provisions,
significant economic presence, agency PE provisions, attribution issues and
conversion of stock in trade into capital asset.