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Finance Bill 2021 A Crisp Analysis of Tax Provisions by Blue Consulting

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Date22 Feb 2021
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Categories
  1. Slump sale” definition widened
  2. No deduction of employee’s contribution for the delay in deposit
  3. Goodwill is not an asset
  4. Royalty & FTS excluded from Digital Tax
  5. TDS on purchase of goods introduced
  6. Board of Advance Ruling (BAR) replaces Authority of Advance Ruling (AAR)
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