https://www.taxtmi.com/news?id=38538 Amendments relax the five percent corpus limit by excluding indirect participation of Indian residents from that threshold while preserving Central Government power to relax the condition for IFSC-located managers; Retail Schemes and ETFs certified by IFSCA are treated as resultant funds for tax-neutral relocation; presumptive taxation for non-residents providing technology/services to electronics manufacturers is clarified to be outside permanent establishment and royalty/FTS provisions; Chapter XIV-B shifts focus to assessment of undisclosed income with specified block-period, abatement, and time-limit rules. en-us Tue, 25 Mar 2025 18:39:20 +0530 Wed, 26 Mar 2025 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=38538 Amendments relax the five percent corpus limit by excluding indirect participation of Indian residents from that threshold while preserving Central Government power to relax the condition for IFSC-located managers; Retail Schemes and ETFs certified by IFSCA are treated as resultant funds for tax-neutral relocation; presumptive taxation for non-residents providing technology/services to electronics manufacturers is clarified to be outside permanent establishment and royalty/FTS provisions; Chapter XIV-B shifts focus to assessment of undisclosed income with specified block-period, abatement, and time-limit rules. News - Tue, 25 Mar 2025 18:39:20 +0530 https://www.taxtmi.com/news?id=38538