Slide 1 1 Article 7 - Attribution of business profits Presenters : CA Sanjiv Chaudhary CA Nidhi Maheshwari 24 May 2013 Slide 2 2 The Journey Ahead…… Slide 3 3 Backdrop-…

For the kind attention of members Guidance Note on Tax Audit Under Section 44AB of the Income-tax Act, 1961 Changes approved subsequent to the publication of the Supplementary…

K . S O L A N K I & C O M P A N Y 4 2 / 4 9 4 , S H I V A M A P A R T M E N T , O P P . A K H B A R N A G A R B R T S , A K H B A R N A G A R , A H E M D A B A D P H…

cost estimation

* Attribution under the Act * Attribution of profits under the Act (1/2) Section 9(1)(i) of the Act: “The following incomes shall be deemed to accrue or arise in India:-…