Unravelling the tapestry of royalty rates is our comprehensive study of intellectual property rates in India. In this study, we explore trends, challenges, and comparisons in the Indian royalty landscape over the last decade.
The Finance Act, 2017 inserted clause (x) in sub-section (2) of Section 56 of the Income-tax Act 1961 and new Section 50CA to deal with transaction involving without/inadequate consideration.
This paper attempts to address challenges faced when computing FMV of shares/securities under Rule 11UA(1)(c)(b)