https://www.taxtmi.com/notifications?id=138876 The amendment to rule 21AK adds offshore derivative instruments and over-the-counter derivatives to the rule's scope and substitutes the Explanation to define key terms: derivative, non-deliverable forward contract, offshore banking unit, offshore derivative instrument, over-the-counter derivatives, and permanent establishment, thereby clarifying the rule's applicability to these specified instruments and entities. en-us Mon, 01 Aug 2022 00:00:00 +0530 Tue, 02 Aug 2022 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138876 The amendment to rule 21AK adds offshore derivative instruments and over-the-counter derivatives to the rule's scope and substitutes the Explanation to define key terms: derivative, non-deliverable forward contract, offshore banking unit, offshore derivative instrument, over-the-counter derivatives, and permanent establishment, thereby clarifying the rule's applicability to these specified instruments and entities. Notifications Income Tax Mon, 01 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138876