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CBDT New Circular: Transfer Of Personnel To SEZ Units

Published on Thu, Oct 16,2014 | 21:48, Updated at Thu, Oct 16 at 21:48Source : 

The Central Board of Direct Taxes (“CBDT”) has issued Circular No 14/2014 dated October 8, 2014 (“New Circular”), in the context of deduction under sections 10A / 10AA of the Income-tax Act, 1961 (“the Act”), in supersession of Circular No 12/2014 (“Old Circular”), which sought to provide clarifications on transfer of  technical personnel from existing units to new units in the Special Economic Zone (“SEZ”). For more please read the attached report by BMR Advisors.

Disclaimer: The information/opinions expressed in this report/newsletter are those of the author. This website has not verified the accuracy of the claims made in the report/newsletter, nor does it agree or disagree with, or endorse any information/opinions contained therein.

Attachments : BMR-Edge-Tax-Regulatory-Transfer-of-CCDs-Vol-10-Issue-10_21413462432.pdf

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