CBDT Press Release

CBDT issued clarification on Circular 01/2025, the Application of Principal Purpose Test (PPT) in India’s Double Taxation Avoidance Agreements (DTAAs)

The CBDT issues clarification on Circular 01/2025, the application of the Principal Purpose Test (PPT) in India’s Double Taxation Avoidance […]

As a measure to promote investment and employment, Finance (No. 2) Act, 2024 inter alia provided a presumptive taxation regime