CBDT clarifies PPT application, protecting past investments under India's tax treaties with Mauritius, Cyprus, and Singapore.

The CBDT has clarified that the Principal Purpose Test (PPT) will apply prospectively, ensuring that past investments under ...

The Central Board of Direct Taxes (CBDT) has clarified its stance on Principal Purpose Test (PPT) regarding Double Taxation ...

Recent guidance from the Indian tax authorities should provide confidence for investors, says Sanjay Sanghvi of Khaitan & Co ...

India’s CBDT has said that investments from Mauritius, Cyprus, and Singapore before April 1, 2017, retain favorable capital ...

For ensuring parity and uniformity In the application of the PPT provision under India’s DTAAs, it is clarified that the PPT provision is Intended to he applied prospectively. Accordingly, the PPT ...

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The Central Board of Direct Taxes (CBDT) in its guidance note on PPT also clarified that the grandfathering provisions under ...

India's CBDT clarifies PPT applicability for tax treaty benefits, grandfathering provisions for Mauritius, Singapore, and ...

In a major relief for foreign investors in India from Mauritius, Singapore and Cyprus, the Central Board of Direct Taxes ...