https://www.taxtmi.com/acts?id=46802 Section 10 is amended to insert clause (6A) exempting tax where, under a Central Government approved agreement, Government or an Indian concern pays tax on royalties or fees for technical services received by a foreign company, with cross references to existing definitions; clause (10) raises the gratuity exemption ceiling and empowers the Central Government to notify higher limits with transitional protection for pre cutoff events; clause (15) clarifies interest treatment, expands deductible interest and eligible purchase definitions and adds housing finance company relief; clauses (21) and (26A) introduce specified transitional investment and territorial clarifications. en-us Tue, 31 Dec 2024 17:01:53 +0530 Tue, 31 Dec 2024 17:01:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=46802 Section 10 is amended to insert clause (6A) exempting tax where, under a Central Government approved agreement, Government or an Indian concern pays tax on royalties or fees for technical services received by a foreign company, with cross references to existing definitions; clause (10) raises the gratuity exemption ceiling and empowers the Central Government to notify higher limits with transitional protection for pre cutoff events; clause (15) clarifies interest treatment, expands deductible interest and eligible purchase definitions and adds housing finance company relief; clauses (21) and (26A) introduce specified transitional investment and territorial clarifications. Act-Rules F. Acts / Amendment Acts Tue, 31 Dec 2024 17:01:53 +0530 https://www.taxtmi.com/acts?id=46802