India: Computer software transfer abroad | KPMG | GLOBAL
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India: Computer software transfer abroad eligible for tax benefits

India: Computer software transfer abroad

The KPMG member firm in India has prepared reports about the following tax developments (read more at the hyperlinks provided below).


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  • Transfer of computer software by an Indian branch, to foreign head office, is an export eligible for section 10A tax benefit: The Delhi High Court held that the transfer of computer software by the Indian branch to the foreign head office could be considered to be a “sale” to a party located outside India; therefore, the taxpayer can claim application of the tax benefit under section 10A of India’s tax law. The case is: Virage Logic International. Read a November 2016 report [PDF 385 KB]
  • Guidance on regulation of “inoperative accounts” under the Employees’ Provident Funds Scheme, 1952: Interest is not credited to the retirement account of a member from the date when the account has become an “inoperative account.” The Ministry of Labour and Employment, Government of India issued a notification (11 November 2016) to amend the provisions relating to inoperative accounts. Read a November 2016 report [PDF 305 KB].
  • Changes to rules when PAN to be furnished in documents, statements of financial transactions: India’s Central Board of Direct Taxes (CBDT) issued guidance amending the rules with respect to furnishing all documents and financial statement information pertaining to transactions in which the “permanent account number” (PAN) is to be provided. Read a November 2016 report [PDF 325 KB]
  • Unascertainable commission payment is not an allowable expenditure: The Ahmedabad Bench of the Income-tax Appellate Tribunal held that a claim relating to the provision of a commission payment by the taxpayer was unascertainable, and thus not an allowable expenditure. The case is: Hardik Jigishbhai Desai. Read a November 2016 report [PDF 341 KB]

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