Specialty Group: TAG Tax

Prior to Finance Act, 2021, Section 148 of the Indian Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dealt with issue of notice where income has escaped assessment within the timelines defined under Sect ...

Indian Central Board of Direct Taxes (‘CBDT’), vide notification 49/2022, notified new forms for applying for advance ruling. The form issued are Form No. 34C, 34D, 34DA, 34E, 34EA. The forms can be signed digitally. ...

Recent IRS guidance on registration tests for certain Form 637, Application for Registration (For Certain Excise Tax Activities), impacts taxpayers who are required to obtain a “G” registration under the reinstated S ...

ESCURA informs you that those taxpayers who carry out transactions or hold securities in countries or territories classified as tax havens, regardless of the amount and whether the transaction is carried out with a relat ...