Centre Introduces Tax Law (Amendment) Bill to Nullify Retrospective Tax Demand Provision under Finance Act of 2012

On Thursday, the Union Ministry of Finance introduced the Taxation Laws (Amendment) Bill 2021 in Lok Sabha to cross the effect of the amendment made by the Finance Act to impose tax liability on gains that arise from indirect transfer of Indian assets with a retrospective effect. The 2012 amendment was passed to overturn an

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