{"id":54281,"date":"2016-07-01T16:40:38","date_gmt":"2016-07-01T11:10:38","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=54281"},"modified":"2016-08-20T15:05:27","modified_gmt":"2016-08-20T09:35:27","slug":"government-notifies-rules-regarding-fair-market-value-and-reporting-requirement-for-indian-concern","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2016\/07\/01\/government-notifies-rules-regarding-fair-market-value-and-reporting-requirement-for-indian-concern\/","title":{"rendered":"Government notifies Rules regarding Fair market value and reporting requirement for Indian concern"},"content":{"rendered":"<p style=\"text-align: justify;\">Under Section 9 of the Income-tax Act, 1961 (the Act), any income arising from transfer of any share of or interest in a foreign company or entity that derives its value substantially from the assets located in India, is deemed to accrue or arise in India.<\/p>\n<p style=\"text-align: justify;\">For this purpose, following were to be prescribed:<\/p>\n<ul style=\"text-align: justify;\">\n<li>the manner of computation of fair market value (FMV) of Indian and global assets of the foreign company or entity,<\/li>\n<li>determination of income attributable to assets situated in India, and<\/li>\n<li>information or documents required to be maintained and furnished by the Indian concern under section 285 of the Act.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 The draft rules in this regard were formulated and placed in public domain on 23.05.2016 for comments from stakeholders and general public. After due consideration of the comments received, the Government has notified the Rules vide S.O. No. 2226 (E) dated 28.06.2016. These rules will be applicable from the date of publication in the Official Gazette, i.e. 28.06.2016. The rules and formulation thereof is part of the Government\u2019s continuing effort at providing predictable, transparent and fair tax regime.<\/p>\n<p style=\"text-align: right;\">Press Information Bureau<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Under Section 9 of the Income-tax Act, 1961 (the Act), any income arising from transfer of any share of or interest in <\/p>\n","protected":false},"author":3,"featured_media":54311,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[7451],"class_list":["post-54281","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-pib"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Government 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sought on Draft Notification in respect of conversion of Indian Branch of foreign bank into Indian subsidiary company","author":"Saba","date":"November 20, 2017","format":false,"excerpt":"Finance Act, 2012 inserted a new Chapter XII-BB consisting of Section 115JG in the Income-tax Act, 1961 (the Act) which contains \u201cSpecial provisions relating to conversion of Indian Branch of a foreign bank into a subsidiary company\u201d. Section 115JG of the Act inter alia provides that in case the conversion\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":126991,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/26\/method-of-valuation-of-accreted-income-of-trustinstitution-for-additional-tax-us-115td2-notified\/","url_meta":{"origin":54281,"position":1},"title":"Method of valuation of accreted income of trust\/institution for additional tax u\/S. 115TD(2), notified","author":"Saba","date":"April 26, 2017","format":false,"excerpt":"G.S.R.399(E).\u2013 In exercise of the powers conferred by Section 295 read with Section 115TD of the Income Tax\u00a0Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the\u00a0Income Tax Rules, 1962, namely:- 1. (1) These rules may be called the Income\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":198355,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/07\/11\/key-changes-brought-about-by-and-implications-of-cross-border-merger-regulations-2018\/","url_meta":{"origin":54281,"position":2},"title":"Key changes brought about by and implications of Cross-Border Merger Regulations, 2018","author":"Saba","date":"July 11, 2018","format":false,"excerpt":"by Bhumesh Verma*, Managing Partner, Corp Comm Legal and Soumya Shekhar**, Research Associate","rel":"","context":"In &quot;OP. ED.&quot;","block_context":{"text":"OP. ED.","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/Corp-Comm-Legal-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/Corp-Comm-Legal-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/Corp-Comm-Legal-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/Corp-Comm-Legal-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/Corp-Comm-Legal-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":129271,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/05\/08\/draft-rules-relating-to-valuation-of-unquoted-equity-share-for-purposes-of-sections-56-and-50ca-of-it-act-1961\/","url_meta":{"origin":54281,"position":3},"title":"Draft Rules relating to valuation of unquoted equity share for purposes of Sections 56 and 50CA of IT Act, 1961","author":"Saba","date":"May 8, 2017","format":false,"excerpt":"The Finance Act, 2017 inserted clause (x) in sub-section (2) of Section 56 of the Income Tax Act 1961 (\u2018the Act\u2019) so as to widen the scope of taxability of receipt of sum of money or property without\/inadequate consideration. Under the said clause read with Rule 11UA of the Income\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":127641,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/04\/28\/rbi-proposes-fresh-regulations-under-foreign-exchange-management-act-1999-for-cross-border-mergers\/","url_meta":{"origin":54281,"position":4},"title":"RBI proposes fresh Regulations under Foreign Exchange Management Act, 1999 for Cross Border Mergers","author":"Saba","date":"April 28, 2017","format":false,"excerpt":"The Reserve Bank has placed on its website the draft guidelines proposed to be issued on cross border merger transactions pursuant to the Rules notified by Ministry of Corporate Affairs through Companies (Compromises, Arrangements and Amalgamation) Amendment Rules, 2017 on April 13, 2017. Section 234 of the Companies Act, 2013\u2026","rel":"","context":"In &quot;Legislation Updates&quot;","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/RBI-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/RBI-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/RBI-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/RBI-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/RBI-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":142171,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/14\/rules-to-determine-fair-market-value-of-unquoted-shares-notified\/","url_meta":{"origin":54281,"position":5},"title":"Rules to determine fair market value of unquoted shares notified","author":"Saba","date":"July 14, 2017","format":false,"excerpt":"G.S.R. 865(E).-In exercise of the powers conferred by Section 50CA\u00a0and\u00a0sub-section (2) of Section 56\u00a0read with Section 295\u00a0of the\u00a0Income Tax Act, 1961 ( 43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the\u00a0Income Tax Rules, 1962, namely:- 1. 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