https://www.taxtmi.com/circulars?id=56713 Income-tax rates and surcharge structure are specified for various categories of taxpayers and withholding; capital gains, transfer pricing and valuation rules are amended to provide tax-neutral conversions, FMV deeming in certain share transfers, revised base year for indexation, and special computation for joint development agreements; anti-avoidance measures include secondary transfer pricing adjustments and an interest deduction limitation for related-party debt; TDS/TCS regimes expanded and simplified; cash transaction restrictions, charity corpus donation rules and procedural reforms on assessment timelines, returns, Aadhaar quoting and advance rulings are introduced or clarified. en-us Thu, 15 Feb 2018 00:00:00 +0530 Fri, 09 Mar 2018 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56713 Income-tax rates and surcharge structure are specified for various categories of taxpayers and withholding; capital gains, transfer pricing and valuation rules are amended to provide tax-neutral conversions, FMV deeming in certain share transfers, revised base year for indexation, and special computation for joint development agreements; anti-avoidance measures include secondary transfer pricing adjustments and an interest deduction limitation for related-party debt; TDS/TCS regimes expanded and simplified; cash transaction restrictions, charity corpus donation rules and procedural reforms on assessment timelines, returns, Aadhaar quoting and advance rulings are introduced or clarified. Circulars Income Tax Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56713