https://www.taxtmi.com/news?id=14084 Deferment of GAAR applicability is proposed to shield prior investments, while granting pass-through status to all Category I and II AIF sub-categories and amending Permanent Establishment norms to ease relocation of offshore fund managers. The Budget proposes regional additional investment allowance and enhanced depreciation for new manufacturing units, a staggered additional depreciation for new plant and machinery, REIT/InvIT sponsor treatment alignment and pass-through of rental income, extension of reduced withholding rates for foreign investors' debt income, reduction of tax on royalty and technical fees, and broadened employment-linked tax deductions for manufacturers. en-us Sat, 28 Feb 2015 13:32:11 +0530 Sat, 28 Feb 2015 13:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=14084 Deferment of GAAR applicability is proposed to shield prior investments, while granting pass-through status to all Category I and II AIF sub-categories and amending Permanent Establishment norms to ease relocation of offshore fund managers. The Budget proposes regional additional investment allowance and enhanced depreciation for new manufacturing units, a staggered additional depreciation for new plant and machinery, REIT/InvIT sponsor treatment alignment and pass-through of rental income, extension of reduced withholding rates for foreign investors' debt income, reduction of tax on royalty and technical fees, and broadened employment-linked tax deductions for manufacturers. News - Sat, 28 Feb 2015 13:32:11 +0530 https://www.taxtmi.com/news?id=14084