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Tax Law
Tax Procedures
Flow Chart Analysis
Corporate Tax Case Scenarios
Decision/Tax Guides
Chapter I : General provisions
Article 1 – Definitions
Case Scenarios
Chapter II : Imposition of Corporate Tax and Applicable Rates
Article 2 - Imposition of Corporate Tax
Case Scenarios
Article 3 - Corporate Tax Rate
Case Scenarios
Chapter III : Exempt Person
Article 4 - Exempt Person
Case Scenarios
Article 5 - Government Entity
Case Scenarios
Article 6 - Government Controlled Entity
Case Scenarios
Article 7 – Extractive Business
Case Scenarios
Article 8 – Non-Extractive Natural Resource Business
Case Scenarios
Article 9 – Qualifying Public Benefit Entity
Case Scenarios
Article 10 – Qualifying Investment Fund
Case Scenarios
Chapter IV : Taxable Person and Corporate Tax Base
Article 11 – Taxable Person
Case Scenarios
Article 12 – Corporate Tax Base
Case Scenarios
Article 13 – State Sourced Income
Case Scenarios
Article 14 – Permanent Establishment
Case Scenarios
Article 15 – Investment Manager Exemption
Case Scenarios
Article 16 – Partners in an Unincorporated Partnership
Case Scenarios
Article 17 – Family Foundation
Case Scenarios
Chapter V : Free Zone Person
Article 18 – Qualifying Free Zone Person
Case Scenarios
Article 19 – Election to be Subject to Corporate Tax
Case Scenarios
Chapter VI : Calculating Taxable Income
Article 20 – General Rules for Determining Taxable Income
Case Scenarios
Article 21 – Small Business Relief
Case Scenarios
Chapter VII : Exempt Income
Article 22 – Exempt Income
Case Scenarios
Article 23 – Participation Exemption
Case Scenarios
Article 24 – Foreign Permanent Establishment Exemption
Case Scenarios
Article 25 – Non-Resident Person Operating Aircraft or Ships in International Transportation
Case Scenarios
Chapter VIII : Reliefs
Article 26 – Transfers Within a Qualifying Group
Case Scenarios
Article 27 – Business Restructuring Relief
Case Scenarios
Chapter IX : Deductions
Article 28 – Deductible Expenditure
Case Scenarios
Article 29 – Interest Expenditure
Case Scenarios
Article 30 – General Interest Deduction Limitation Rule
Case Scenarios
Article 31 – Specific Interest Deduction Limitation Rule
Case Scenarios
Article 32 – Entertainment Expenditure
Case Scenarios
Article 33 – Non-deductible Expenditure
Case Scenarios
Chapter X – Transactions with Related Parties and Connected Persons
Article 34 – Arm’s Length Principle
Case Scenarios
Article 35 – Related Parties and Control
Case Scenarios
Article 36 – Payments to Connected Persons
Case Scenarios
Chapter XI – Tax Loss Provisions
Article 37 – Tax Loss Relief
Case Scenarios
Article 38 – Transfer of Tax Loss
Case Scenarios
Article 39 – Limitation on Tax Losses Carried Forward
Case Scenarios
Chapter XII – Tax Group Provisions
Article 40 – Tax Group
Case Scenarios
Article 41 – Date of Formation and Cessation of a Tax Group
Case Scenarios
Article 42 – Taxable Income of a Tax Group
Case Scenarios
Chapter XIII – Calculation of Corporate Tax Payable
Article 43 – Currency
Case Scenarios
Article 44 – Calculation and Settlement of Corporate Tax
Case Scenarios
Article 45 – Withholding Tax
Case Scenarios
Article 46 – Withholding Tax Credit
Case Scenarios
Article 47 – Foreign Tax Credit
Case Scenarios
Chapter XIV – Payment and Refund of Corporate Tax
Article 48 – Corporate Tax Payment
Case Scenarios
Article 49 – Corporate Tax Refund
Case Scenarios
Chapter XV – Anti-Abuse Rules
Article 50 – General anti-abuse rule
Case Scenarios
Chapter XVI – Tax Registration and Deregistration
Article 51 – Tax Registration
Case Scenarios
Article 52 – Tax Deregistration
Case Scenarios
Chapter XVII – Tax Returns and Clarifications
Article 53 – Tax Returns
Case Scenarios
Article 54 – Financial Statements
Case Scenarios
Article 55 – Transfer Pricing Documentation
Case Scenarios
Article 56 – Record Keeping
Case Scenarios
Article 57 – Tax Period
Case Scenarios
Article 58 – Change of Tax Period
Case Scenarios
Article 59 – Clarifications
Case Scenarios
Chapter XVIII – Violations and Penalties
Article 60 – Assessment of Corporate Tax and penalties
Case Scenarios
Chapter XIX – Transitional Rules
Article 61 – Transitional Rules
Case Scenarios
Chapter XX – Closing provisions
Article 62 – Delegation of Power
Case Scenarios
Article 63 – Administrative Policies and Procedures
Case Scenarios
Article 64 – Cooperating with the Authority
Case Scenarios
Article 65 – Revenue Sharing
Case Scenarios
Article 66 – International Agreements
Case Scenarios
Article 67 – Implementing Decisions
Case Scenarios
Article 68 – Cancellation of Conflicting Provisions
Case Scenarios
Article 69 – Application of this Decree-Law to Tax Periods
Case Scenarios
Article 70 – Publication and Application of this Decree-Law
Case Scenarios
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