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  • Analysing Recent Amendments to Section 56(2)(viib) of the Income Tax Act: Exemption Notification and Proposed Changes to Rule 11UA

    Analysing Recent Amendments to Section 56(2)(viib) of the Income Tax Act: Exemption Notification and Proposed Changes to Rule 11UA

    The Finance Act of 2023 has introduced an important amendment to the Income-tax Act, of 1961 (the Act). One of its amendments brings the consideration received from non-residents for the issuance of shares within the scope of section 56(2)(viib) of

    NovoJuris
    By NovoJuris 18 days ago
  • BE-12 Benchmark Survey – Foreign Direct Investment in the United States

    BE-12 Benchmark Survey – Foreign Direct Investment in the United States

    BE-12 Benchmark Survey – Foreign Direct Investment in the United States Introduction The BE-12 report is a survey conducted by the United States Bureau of Economic Analysis (“BEA”). The survey is conducted every 5 years and is the most comprehensive

  • COVID-19 Crisis:  Revised FDI norms for neighbouring countries

    COVID-19 Crisis: Revised FDI norms for neighbouring countries

    Like many other countries, India is also trying to curtail opportunistic take-overs due to massive economic slowdown, falling share price/ valuation due to Covid19 pandemic.  The Department for Promotion of Industry and Internal Trade, issued a Press Note on 17

    NovoJuris
    By NovoJuris over 3 years ago
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