Advance ruling system for residents - it appropriate to ...
Central Government Reviews Advance Ruling System for Tax Disputes; Considers Models from Sweden and New Zealand for Improvement.
September 14, 2020
Case Laws Income Tax SC
Advance ruling system for residents - it appropriate to recommend to the Central Government to consider the efficacy of the advance tax ruling system and make it more comprehensive as a tool for settlement of disputes rather than battling it through different tiers, whether private or public sectors are involved. A council for Advance Tax Ruling based on the Swedish model and the New Zealand system may be a possible way forward. - SC
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