Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
Employees' Pension Scheme eligibility is extended to persons who were members of the Employees' Provident Funds Scheme but were not members of the pension scheme, provided their wages on the date the revised wage ceiling is notified are equal to or below that ceiling. The inserted eligibility clause brings qualifying EPF members within pension-scheme coverage based on the revised wage threshold. The amendment takes effect from 17 September 2026.
Employees' Pension Scheme eligibility is extended to persons who were members of the Employees' Provident Funds Scheme but were not members of the pension scheme, provided their wages on the date the revised wage ceiling is notified are equal to or below that ceiling. The inserted eligibility clause brings qualifying EPF members within pension-scheme coverage based on the revised wage threshold. The amendment takes effect from 17 September 2026.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
