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27 May 2021

The Global Tax Services (GTS) team at BDO in India is pleased to present ‘The Global Tax Chronicle’ - A quarterly summary of global tax trends and compliances. Each edition of the chronicle will deliver an international perspective on critical tax developments across the domains of direct...

/en-gb/insights/newsletters-periodicals-journals/the-global-tax-chronicle-a-quarterly-summary-of-global-tax-trends-and-compliances
26 May 2021

BackgroundSection 2(42C) of the Income-tax Act, 1961 (IT Act) defines ‘slump sale’ as transfer of one or more undertakings for a lumpsum consideration without the value being assigned to individual assets and liabilities in such cases. The computation mechanism is contained in Section 50B of the...

/en-gb/insights/alerts-updates/direct-tax-alert-cbdt-notifies-slump-sale-amendment-rules
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