Investment by Capitalization
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.... the Regulations in Part I by way of capitalisation in full or part of the amount due to the Indian Party from the foreign entity towards:- i. payment for export of plant, machinery, equipment and other goods/software to the foreign entity; ii. fees, royalties, commissions or other entitlements due to the Indian Party from the foreign entity for the supply of technical know-how, ....
TaxTMI