SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Amendment expands coverage of items under Global Authorization for Intra-Company Transfer (GAICT) Policy for export/re-export of SCOMET items, software and technology to listed countries. New items added under SCOMET Categories 8A, 8B, 8C, 8D, 8E relating to composite structures, electromagnetic radiation absorbing materials, counter-IED equipment, hydrophone arrays, submersible vehicles, noise reduction systems, ramjet/scramjet engines, and associated software/technology. Facilitates intra-company transfers of these items to approved destinations.
Amendment expands coverage of items under Global Authorization for Intra-Company Transfer (GAICT) Policy for export/re-export of SCOMET items, software and technology to listed countries. New items added under SCOMET Categories 8A, 8B, 8C, 8D, 8E relating to composite structures, electromagnetic radiation absorbing materials, counter-IED equipment, hydrophone arrays, submersible vehicles, noise reduction systems, ramjet/scramjet engines, and associated software/technology. Facilitates intra-company transfers of these items to approved destinations.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
