Key Takeaways :
• Overview of MSME
• Benefits Available
• Registration
• Economic Stimulus Package

Key Takeaways :
• Common Issues in Transfer Pricing
• Issues relating to Transactions and Specified Items
• Issues relating to Comparable and Assessments
• Issues arising pursuant to Covid-19

Key Takeaways :
• Enhanced reporting requirements in CARO, 2020
• Significant changes in CARO, 2020
• Matters specified in Auditor’s report
• Comparison between CARO, 2020 and CARO, 2016

Key Takeaways :
• Charging section for taxability of non-residents
• Incomes of non-residents for which no returns to be filed
• Conditions to be satisfied for non-filing of returns
• Representative assessee and its liability

Key Takeaways :
• New tax rates
• Benefits available in new tax regime
• When to opt new regime
• Comparison of tax regimes

Key Takeaways :
• Analysis of the definition under the Income tax act and taxability
• Implications under DTAA
• Understanding of make available clause and most favoured nation clause
• Taxability when no FTS clause in DTAA
• Relevant illustrations and judicial precedents

Key Takeaways :
• Analysis of definitions in Income tax act and treaties
• Taxability under the act and treaties
• IRoyalty vs. Business income
• Illustrative Cases
• Judicial Precedents

Key Takeaways :
• Understanding Permanent Establishment and Business Connection
• Attribution of Profits
• Interplay of Permanent Establishment and Business Connection
• Illustrations and Judicial Precedents

Objectives & Agenda :
Import of all kinds of goods and the export of goods on certain situations attracts customs duty. The Customs Act,1962 contains provisions which govern the levy of customs duty. In this webinar, we shall deal with provisions relating to prosecutions and penalties levied on the person for any offences.