✔️ Taxation of Gaming Receipts
✔️ International Taxation – Impacting NR & Cross border transactions
✔️ No change in the Definition of Resident – individual or entities
• Anti-Avoidance Measures
• Start-ups
• International Financial Services Centre
• Rollover capital gains tax benefit capped
• Provisions impacting cross border M&A
• Higher TCS on LRS payments
• Taxation on transfer of Market Linked Debentures
• NRs made eligible to DTAA benefit for income from MFs
• Lower WHT certificate for interest from Business Trust to NRs
• No tax exemption to foreign news agencies
• Transfer Pricing related
