Patent box regime modified

0
1450
LinkedIn
Facebook
Twitter
Whatsapp
Telegram
Copy link

Through a notification on 31 March, the Central Board of Direct Taxes (CBDT) introduced changes to the patent box regime. The CBDT notified rule 5G of the Income Tax Rules, 1962, and form 3CFA under section 115BBF of the Income Tax Act, 1961. Rule 5G states that those who qualify as an “eligible assessee” opting for the concessional taxation regime under section 115BBF in respect of a patent developed and registered in India must submit a digitally signed form 3CFA.

You must be a subscribersubscribersubscribersubscriber to read this content, please subscribesubscribesubscribesubscribe today.

For group subscribers, please click here to access.
Interested in group subscription? Please contact us.

你需要登录去解锁本文内容。欢迎注册账号。如果想阅读月刊所有文章,欢迎成为我们的订阅会员成为我们的订阅会员

已有集团订阅,可点击此处继续浏览。
如对集团订阅感兴趣,请联络我们

The business law digest is compiled by Nishith Desai Associates (NDA). NDA is a research-based international law firm with offices in Mumbai, New Delhi, Bengaluru, Singapore, Silicon Valley and Munich. It specializes in strategic legal, regulatory and tax advice coupled with industry expertise in an integrated manner.

LinkedIn
Facebook
Twitter
Whatsapp
Telegram
Copy link