How Ind-AS implementation will impact corporate tax? – Part II

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How Ind-AS implementation will impact corporate tax? - Part 1

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Decoding amendments to Finance Bill, 2016 as passed by Lok Sabha - Part 2

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Decoding amendments to Finance Bill, 2016 as passed by Lok Sabha

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Budget 2016 Heralds a Concessional Tax Regime for Income from Patents

Introduction

On 29th February the Finance Minister in the Budget speech said, “Research is the driver of innovation and innovation provides a thrust to economic growth. I propose a special patent regime with 10% rate of tax on income from worldwide exploitation of patents developed and registered in India.”

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