Finance Bill 2021 A Crisp Analysis of Tax Provisions by Blue Consulting
- Slump sale” definition widened
- No deduction of employee’s contribution for the delay in deposit
- Goodwill is not an asset
- Royalty & FTS excluded from Digital Tax
- TDS on purchase of goods introduced
- Board of Advance Ruling (BAR) replaces Authority of Advance Ruling (AAR)
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