✔️ Taxation on receipt of the gift by the resident but not ordinarily resident
✔️ Angel tax provisions for non-resident investments
✔️ Reduction in the timeline for furnishing transfer pricing report during the assessment
✔️ The time period for export proceeds realization for SEZ units
✔️ Interest deductibility provisions applicability to NBFC
✔️ Enhanced TCS on LRS transactions
✔️ Amendment in rates of TCS on remittances
✔️ Changes related to taxation of distributions by business trust
✔️ Typical Structures of REIT & InvIT
✔️ Taxability on Distribution by Business Trust
✔️ Distribution History of Embassy REIT
✔️ TDS on distributions to non-residents
✔️ Introducing additional tax incentives for the IFSC regime
✔️ Changes in TDS provisions and procedures
✔️ Increase in tax rates for royalty and FTS income
