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