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MLI- Impact on India -Japan tax treaty _ENJP - Final

In November 2016, over 100 countries concluded negotiations on the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ("Multilateral Instrument" or "MLI") that will swiftly implement a series of tax treaty measures to update international... Download
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Clarification issued by CBDT on section 115BAA

Clarification issued by CBDT with regard to allowability of set-off of brought forward losses attributable to additional depreciation and utilization of brought forward MAT credit, where a company opts for reduced tax rate of 22% under section 115BAA. In this alert we have discussed these clarifications. Download
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Taxation Laws (Amendment) Ordinance, 2019 – Summary in English

Indian government has announced major fiscal relief by substantially reducing corporate tax rates to promote growth and investments in India through Taxation Laws (Amendment) Ordinance, 2019. In this alert we have discussed these fiscal benefits. Download
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Taxation Laws (Amendment) Ordinance, 2019 – Summary in Japanese

Description: Indian government announced major fiscal relief announce by Indian Government for all companies in general and manufacturing companies in particular to promote growth and investments in India through Taxation Laws (Amendment) Ordinance, 2019. In this alert we have discussed these fiscal benefits. Download
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Scheme for faceless assessments under income-tax- Summary in English

CBDT issued detailed scheme for e-assessments (or faceless assessments) under income-tax. In this alert we have discussed the scheme of faceless assessments. Download
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Scheme for faceless assessments under income-tax –Summary in Japanese

CBDT issued detailed scheme for e-assessments (or faceless assessments) under income-tax. In this alert we have discussed the scheme of faceless assessments. Download
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India Budget 2019 – Summary in Japanese

Summary (in Japanese) of the reforms announced by the Indian Government laid before the Parliament on July 5, 2019 and as accented to by the President of India. Download
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India Budget 2019 – Summary in English

Summary (in English) of the reforms announced by the Indian Government laid before the Parliament on July 5, 2019 and as accented to by the President of India. Download
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Insolvency and Bankruptcy Code (IBC) – Boon in debt recovery

This presentation explains the provisions of the IBC and how to use them for recovery of outstanding debt Download
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MSME Act

A brief note on the benefits of the Micro, Small and Medium Enterprises Development Act, 2006 (“MSME Act”) and how to get benefits out of it. Download
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Note on SBO Rules

A detailed note on the recently introduced the Companies (Significant Beneficial Owners) Rules, 2018 (“SBO Rules”). In this note, we have discussed the relevant provisions of the SBO Rules, filing requirements and penal consequences of non-compliance Download

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