https://www.taxtmi.com/article/detailed?id=1717 Finance Bill amendments: retroactive provisions and clarificatory proposals will not override double taxation avoidance agreements or apply where assessments are final; GAAR is amended and deferred, with provision for an independent panel member; the taxpayer's onus of proof is removed; securities transfer levy on unlisted taxable securities introduced; TDS on immovable property sales withdrawn; tax neutrality provided for conversion of foreign bank branches to subsidiaries; gold jewellery tax threshold increased and levies on branded and non branded jewellery withdrawn. en-us Sat, 12 May 2012 06:58:33 +0530 Sat, 12 May 2012 06:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1717 Finance Bill amendments: retroactive provisions and clarificatory proposals will not override double taxation avoidance agreements or apply where assessments are final; GAAR is amended and deferred, with provision for an independent panel member; the taxpayer's onus of proof is removed; securities transfer levy on unlisted taxable securities introduced; TDS on immovable property sales withdrawn; tax neutrality provided for conversion of foreign bank branches to subsidiaries; gold jewellery tax threshold increased and levies on branded and non branded jewellery withdrawn. Articles Income Tax Sat, 12 May 2012 06:58:33 +0530 https://www.taxtmi.com/article/detailed?id=1717