Radhakishan Rawal s Analysis of the Finance Act, 2020 and More

Key features
· Indian approach to tax digital economy
· TDS on Platform sellers (section 194-O)
· Equalisation Levy
· Amendment to tax residency provisions
· Significant Economic Presence (Explanation 2A)
· Taxation of Advertisement and data (Explanation 3A)
· APA/SHR framework for attribution of profits
· Amendment to section 90
· Sy...