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Act Rules Bills
Anti-Avoidance Provisions in Securities Transactions : Clause 175 of the Income Tax Bill, 2025 Vs. S...
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Anti-avoidance in securities transactions deems income to the economic owner to prevent dividend and bonus stripping abuse.
Clause 175 establishes a deeming regime that treats dividends and interest received by an interposed holder as the income of the original economic owner where securities are transferred and subsequently reacquired, limits taxpayer liability where similar securities are acquired, apportions income for partial-year beneficial interest holders, provides exceptions if the taxpayer proves absence of avoidance, disallows losses from dividend and bonus stripping within prescribed acquisition and disposal windows, and treats disallowed bonus-related losses as cost adjustments for retained units.
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Designed provisions to counteract tax avoidance schemes involving cross-border transactions : Clause...
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Deeming of income transferred to non-residents prevents tax avoidance by treating economic beneficiaries as taxable residents.
Clause 174 applies where a transfer of assets, before or after commencement, results in income payable to a non-resident, and where the transfer alone or with associated operations confers on any person rights that give the power to enjoy that income. Such income is deemed to be that person's income for all purposes; related capital sums are treated to prevent disguise as non-taxable receipts. Exceptions exist for bona fide commercial transactions, with the taxpayer bearing the burden to satisfy the assessing authority.
Act Rules Bills
Important Definition within the framework of transfer pricing and anti-avoidance measures : Clause 1...
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Arm's length price principle reaffirmed and clarified in revised transfer pricing definitions, with expanded enterprise and transaction scope.
Clause 173 of the Income Tax Bill, 2025 restates and refines transfer pricing definitions: arm's length price as the benchmark between independent parties in uncontrolled conditions; an expansive definition of "enterprise" covering goods, IP, services, contracts, investments and securities (directly or via units/subsidiaries); "permanent establishment" as a fixed place of business; and "transaction" to include informal or non enforceable arrangements. The clause updates the "specified date" cross reference to the Bill's return filing provision and adopts more itemised drafting while maintaining substantive continuity with Section 92F.
Act Rules Bills
Statutory Reporting & Penalties for persons entering into international and specified domestic trans...
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Accountant's report requirement: certified transfer pricing reporting mandated for international and specified domestic transactions, with prescribed form and timing.
Clause 172 requires every person entering into an international or specified domestic transaction in a tax year to obtain and furnish, by the specified date, a report from an accountant in the prescribed form, signed and verified as prescribed, setting forth such particulars as may be prescribed; the clause makes the obligation statutory, preserves applicability across taxpayer categories, and defers procedural form, verification and timing details to subordinate legislation while maintaining continuity with the existing reporting mechanics.
Act Rules Bills
Revamped framework of the Transfer Pricing documentation & Penalties : Clause 171 of the Income Tax ...
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Transfer pricing documentation: contemporaneous records required and rapid furnishing on demand to enhance transparency and enforcement.
Clause 171 mandates maintenance and furnishing of prescribed transfer pricing documentation by persons entering into international or specified domestic transactions and by constituent entities of international groups, while delegating the specific content, retention periods, thresholds and filing procedures to rules. It enshrines a ten day furnishing requirement with possible extension, cross references definitions to the Bill's reporting provisions, and anticipates master file, local file and country by country reporting formats, thereby consolidating and modernising existing documentary obligations.
Act Rules Bills
Harmonizing India's Secondary Adjustment Regime in Transfer Pricing : Clause 170 of the Income Tax B...
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Secondary adjustment: statutory deemed advance and repatriation rule with alternative option to pay additional tax in lieu of interest.
Clause 170 mandates secondary adjustment where a primary transfer pricing adjustment of a prescribed monetary threshold increases income or reduces loss and excess money is not repatriated within the prescribed time; unrepatriated excess is deemed an advance to any non-resident associated enterprise and attracts notional interest computed as prescribed, with an alternative statutory option to pay an additional income-tax that is final and bars further credit or deduction.
Act Rules Bills
Streamlining APA Implementation and Transfer Pricing Compliance : Clause 169 of Income Tax Bill, 202...
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Advance Pricing Agreement application: modified returns must align tax assessments with agreed transfer pricing terms and timelines.
The statutory mechanism requires taxpayers to furnish a modified return limited to APA-impacted items within a prescribed post-agreement period, treats that filing as a return for assessment purposes, and directs assessing officers to modify completed assessments or complete pending proceedings in accordance with the APA; designated limitation and deeming provisions clarify timelines and the status of proceedings to ensure retrospective yet circumscribed implementation of the APA.
Act Rules Bills
Enhancing Certainty and Compliance in Transfer Pricing through Advance Pricing Agreements : Clause 1...
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Advance pricing agreements secure pre determination of arm's length pricing to enhance transfer pricing certainty and reduce disputes.
Clause 168 preserves the APA framework by empowering the Board, with Central Government approval, to determine the arm's length price or manner of attributing income to India for international transactions; to specify statutory and rule based methods (with adjustments); to make APAs prevail over general transfer pricing provisions; to bind both taxpayers and tax authorities for covered transactions; to permit rollback for prior years; and to declare APAs void ab initio for fraud or misrepresentation, with corresponding limitation period consequences and scheme making authority for procedural rules.
Act Rules Bills
Special provisions concerning the avoidance of tax, specifically empowering to Board to make "safe h...
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Safe harbour rules mandate acceptance of declared transfer prices and deemed income, delivering taxpayer certainty while limiting administrative discretion.
Clause 167 empowers the Board to prescribe safe harbour rules under which income-tax authorities shall accept the transfer price or deemed income declared by the assessee for transactions falling within section 9(2) and arm's length price provisions, creating a statutory presumption that reduces administrative discretion and dependency on detailed rule-making to specify eligibility, thresholds, documentation, and procedural requirements.
Act Rules Bills
Role of the Transfer Pricing Officer in Ensuring Arm’s Length Compliance : Clause 166 of the Incom...
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Arm's length pricing: multi year ALP option expands certainty and permits roll forward of transfer pricing determinations.
Clause 166 authorises the Assessing Officer to refer international and specified domestic related party transactions to a Transfer Pricing Officer for determination of the arm's length price, subject to prior approval; mandates notice, hearing, prescribed transfer pricing methods, and communication of the TPO order to AO and assessee; empowers the TPO to examine unreported transactions and to validate a taxpayer's option to apply a determined ALP to similar subsequent years, with rectification powers and corresponding AO amendment obligations, and permits issuance of Board guidelines to implement the multi year regime.
Act Rules Bills
Reframing Arm's Length Pricing in India's Evolving Transfer Pricing Regime : Clause 165 of the Incom...
Show AI Summary
Arm's length price determination: new clause refines methods and AO powers, emphasizing documentation and prescribed procedures.
Determination of Arm's Length Price requires selecting the most appropriate method from prescribed alternatives based on the transaction's nature, associated enterprise class, and functional analysis; where a single comparable price is found it is the arm's length price subject to a prescribed tolerance, while multiple prices must be reconciled in a prescribed manner. The tax authority may determine ALP during assessment if methods were not followed or documentation is inadequate, but must issue a show cause notice before adjustment; adjustments permit recomputation of total income and restrict deductions on enhanced income, with safeguards to prevent double adjustment.
Act Rules Bills
Meaning of Specified Domestic Transactions under Clause 164 of Income Tax Bill, 2025 Vs. Section 92B...
Show AI Summary
Specified domestic transaction: extending transfer pricing to high-value related-party domestic dealings, subject to arm's length compliance.
Clause 164 defines specified domestic transaction by enumerating categories of non-international related-party dealings brought under transfer pricing when aggregate annual value exceeds a high-value threshold, includes a residual prescription power to notify additional transactions, and requires contemporaneous documentation and benchmarking to ensure compliance with the arm's length principle.
Act Rules Bills
Meaning of International Transaction : Clause 163 of the Income Tax Bill, 2025 Vs. Section 92B of th...
Show AI Summary
International transaction scope expanded broadens transfer pricing coverage to intangibles and indirect dealings, including restructuring and financing arrangements.
Clause 163 defines international transaction expansively to include tangible and intangible property (expressly including transfer), capital financing, services, business restructuring, cost sharing and any transaction affecting profits, income, losses or assets; it reproduces an illustrative list of intangibles and contains a deeming rule treating dealings with third parties as international transactions where terms are determined with or pursuant to an associated enterprise, thereby widening transfer pricing coverage and anti avoidance reach.
Act Rules Bills
Meaning of Associates Enterprise under Clause 162 of the Income Tax Bill, 2025 Vs. Section 92A of th...
Show AI Summary
Associated enterprise definition expands transfer pricing scope to include specified domestic transactions and indirect control.
Clause 162 defines associated enterprise through a general limb covering direct or indirect participation in management, control or capital and a list of deeming provisions-equity thresholds, significant loans and guarantees, board control, dependence on intangibles, supply and sales dependence, and familial/HUF control-while expressly extending the concept to specified domestic transactions and retaining prescribed catch-all and subjective influence tests that may require further guidance.
Act Rules Bills
Computation of income arising from international transactions and specified domestic transactions : ...
Show AI Summary
Arm's length price requirement drives transfer pricing adjustments to prevent profit shifting and protect the tax base.
Clause 161 mandates computation of income and the allowance of expenses or interest for international and specified domestic transactions among associated enterprises with reference to the arm's length price, requires arm's length allocation for shared costs or services, and prohibits transfer pricing adjustments that would reduce taxable income or increase losses, thereby strengthening scrutiny of intra group cost allocations and deductions to prevent profit shifting.
Act Rules Bills
Future of Unilateral Agreement relief in India : Clause 160 of the Income Tax Bill, 2025 Vs. Section...
Show AI Summary
Unilateral double taxation relief limits credit to the lower of domestic or foreign tax rates and requires proof of foreign tax payment.
Clause 160 provides unilateral relief for Indian residents and non-resident partners taxed on foreign income where no DTAA exists, limited to the lower of the Indian tax rate or the foreign tax rate, requires proof of foreign tax payment, and defines key terms to include excess profits or business profits taxes; it modernizes terminology and omits a prior country-specific carve-out, while raising evidentiary and computational ambiguities.
Act Rules Bills
Streamlining Double Taxation Relief and International Tax Agreements : Clause 159 of Income Tax Bill...
Show AI Summary
Double taxation relief framework modernised: new clause clarifies treaty adoption, anti abuse safeguards, and documentation requirements.
Clause 159 empowers the Central Government to enter into and adopt agreements with foreign countries and notified specified territories, and permits specified domestic associations to enter into sectoral agreements subject to governmental adoption and notification. Agreements may provide relief from double taxation, avoidance of double taxation constrained by anti abuse safeguards, exchange of information to prevent evasion, and mutual assistance in tax recovery. The Act's provisions apply to the extent more beneficial to the taxpayer, but anti abuse measures in Chapter XI apply notwithstanding such benefit. Non residents must furnish a certificate of residence and prescribed documentation to claim treaty relief.
Act Rules Bills
Comprehensive Reform in International Taxation and Treaty Implementation : Clause 159 of Income Tax ...
Show AI Summary
Treaty interpretation and anti-abuse primacy clarified: government may adopt association agreements while preserving treaty benefit limits.
Clause 159 authorises the Central Government to enter into agreements with foreign countries or notified territories and to adopt agreements between notified specified associations for double taxation relief, exchange of information, and mutual assistance in recovery. Taxpayers may claim the more beneficial of domestic law or a notified agreement, subject to documentary requirements for non-residents and the primacy of chapter-level anti-abuse provisions. A four-tier interpretive hierarchy for treaty terms is provided, with retrospective effect from the agreement's commencement.
Act Rules Bills
Addressing Cross-Border Taxation of Foreign Retirement Benefits : Clause 158 of Income Tax Bill, 202...
Show AI Summary
Relief from taxation on foreign retirement accounts aligns Indian tax timing with foreign withdrawal taxation to prevent double taxation.
Clause 158 aligns Indian taxation of income from foreign retirement accounts with the foreign tax event by restricting relief to specified accounts in notified countries opened while the taxpayer was non resident, and by delegating timing and procedural details to rules to prevent double taxation, address timing mismatches, and guard against abuse.
Act Rules Bills
Continuity and Reform in Tax Relief for Irregular Income : Clause 157 of the Income Tax Bill, 2025 V...
Show AI Summary
Relief for irregular salary receipts: claim based allocation to prior years with computation and procedures delegated to rules.
Clause 157 provides relief where lump sum receipts (arrear or advance salary, salary for over twelve months, profits in lieu of salary, and arrears of family pension) cause an assessment at a higher rate. Relief is claim based on application to the Assessing Officer and requires allocation of amounts to earlier years; the Assessing Officer grants relief as prescribed in rules. An anti abuse exclusion denies relief where a deduction for the same amount has already been claimed, and computation, procedural steps and particulars (e.g., Form 10E practice) are to be specified by rules.

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Customs - Review of exemptions prescribed by other notifications:

24 July, 2024

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Union Budget 2024-25 (Full) + FINANCE (No.2) Bill, 2024

(a) The BCD exemption for the goods covered under the following notifications are being extended upto 31st March, 2026.

S. No.

Notification No.

Brief Description

1.

30/2017-Customs dated 30 June 2017

Exemption to motion picture, music, gaming software for use in gaming console printed or recorded on media

2.

05/2017-Customs dated 2 February 2017

Exemption to machinery, components for setting up fuel cell based on waste to energy

3.

113/2003-Customs dated 22 July 2003

Exemption to castor oil cake and castor de-oiled cake manufactured from indigenous castor oil seeds on indigenous plant and machinery by unit in SEZ and brought to DTA

4.

81/2005-Customs dated 8 September 2005

Exemption to machinery/components for initial setting up of non-conventional power generation plants

5.

26/2011-Customs dated 1 March 2011

Exemption to work of art, antiques in museum or art gallery

6.

248/1976-Customs dated 2 August 1976

Exemption to precious stones imported by posts on 'approval or return' basis

7.

24/2001-Customs dated 1st March 2001

Exemption to copper cathodes, wire bars and wire rods produced out of copper reverts

8.

25/2001-Customs dated 1st March 2001

Exemption on gold and silver produced out of copper anode slime which were exported out of India for toll smelting and processing

9.

32/1997-Customs dated 1st April 1997

Exemption to goods imported for execution of an export order for jobbing

Note: Description of entries is indicative. Notification may be referred to for complete description.

(b) The BCD exemption for the goods covered under the following notifications are being extended upto 31st March, 2029.

S. No.

Notification No.

Brief Description

1.

16/1965-Customs dated 23 January 1965

Exemption to goods exported to foreign countries for display in show-rooms of Govt of India

2.

80/1970-Customs 29 August 1970

Goods supplied freely under warranty as replacement for defective ones in lieu of earlier imported goods.

3.

207/89-Customs dated 17 July 1989

Foodstuffs and provisions (excluding fruit products, tobacco, alcohol) by foreigners

4.

147/94-Customs dated 13 July 1994

Firearms and ammunition when imported for use by a renowned shooter

5.

148/94-Customs dated 13 July 1994

Specified gifts; goods gifted free under a bilateral agreement; goods imported by Indian Red cross Society, goods for the purposes of relief and rehabilitation

6.

152/94-Customs dated 13 July 1994

Appliance/aids for blind/handicapped imported by institution for blind & deaf; and other specified teaching aids imported by Govt Universities

7.

153/94-Customs dated 13 July 1994

Articles for foreign origin imported for repair and return, theatrical equipment and costumes, mountaineering expedition equipment, photographic, filming recording etc

8.

134/94-Customs dated 22 June 1994

Specified capital goods, and other ancillary items imported for repairs

9.

39/96-Customs dated 23 July 1996

Specified imports relating to Defence, internal security forces and Air Force.

10.

50/96-Customs dated 23 July 1996

Specified equipment, instruments, raw materials, components, pilot plant and computer software when imported for publicly funded R & D projects

11.

 51/96-Customs dated 23 July 1996

Scientific and technical instruments, apparatus, equipment, accessories etc when imported by publicly funded research institution

12.

25/1998-Customs dated 2 June 1998

Capital goods/machinery/ measuring instruments for manufacture of semiconductor wafers.

13.

23/2016-Customs dated 1 March 2016

Parts of aircraft when imported into India under the Standard Exchange Scheme

14.

32/2017-Customs dated 30 June 2017

Imports of artwork and antique books

15.

37/2017-Customs dated 30 June 2017

Imports in relation to defense and international security forces including medals, decorations, personal effects of Defense Personnel, bonafide gifts from foreign donors, stores and goods for trials, demonstration

16.

16/2017-Customs dated 20 April, 2017

Specified medicines from whole of the duty of customs, when imported for supply under Specified Patient Assistance Programme

17.

25/1999-Customs dated 28 February 1999

Capital goods/machinery used by the IT/Electronics industry, subject to actual user condition.

18.

25/2002-Customs dated 1 March 2002

Specified raw materials, inputs and parts for use in manufacture of specified electronic items

19.

35/2017-Customs dated 30th June 2017

Aviation Turbine Fuel in the tanks of the aircrafts of an Indian Airline or of the Indian Air Force

Note: Description of entries is indicative. Notification may be referred to for complete description.

(c) The end dates prescribed are being removed in the following notifications:

S. No.

Notification No.

Brief Description

1.

49/2017-Customs dated 30 June 2017

Exemption to special Additional Duty on specified goods of fourth schedule to Central Excise Act

2.

52/2017-Customs dated 30 June 2017

Effective rate of Additional duty for goods under Chapter 27

3.

29/2017-Customs dated 30 June 2017

Exemption to specimen, models, wall pictures and diagrams for instructional purposes

4.

46/1974-Customs dated 25 May 1974

Pedagogic material for educational or vocational training courses

Note: Description of entries is indicative. Notification may be referred to for complete description

Full Text:

Union Budget 2024-25 (Full) + FINANCE (No.2) Bill, 2024

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Acts Income Tax
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