{"id":1101,"date":"2022-07-12T07:03:26","date_gmt":"2022-07-12T07:03:26","guid":{"rendered":"http:\/\/www.rnm.in\/blog\/?p=1101"},"modified":"2025-01-30T10:55:42","modified_gmt":"2025-01-30T10:55:42","slug":"direct-tax-alert-june-2021","status":"publish","type":"post","link":"https:\/\/www.rnm.in\/blog\/direct-tax-alert-june-2021\/","title":{"rendered":"DIRECT TAX ALERT-JUNE 2021"},"content":{"rendered":"\n
    \n
  1. Section 194R: TDS\n@ 10% on Benefits or Perquisites arising out of Business or Profession<\/strong><\/strong><\/li>\n<\/ol>\n\n\n\n

    Finance Act, 2022\ninserted section 194R, providing for withholding tax on the provision of any\nbenefit perquisite provided by any person to any resident, in the exercise of\nthe business or profession by such resident. Applicable in case the value of\nsuch benefit or perquisite provided in the aggregate exceeds Rs. 20,000\/-\nduring the F.Y. This section is applicable from 01.07.2022. <\/p>\n\n\n\n

      \n
    • Section 194S: TDS @ 1% on consideration\nfor transfer of a Virtual Digital Asset (VDA)<\/strong><\/strong><\/li>\n<\/ul>\n\n\n\n

      Finance Act, 2022\ninserted a new section 194S in the Act w.e.f. 1st July 2022. The new section\nmandates a person, who is responsible for paying to any resident any sum by way\nof consideration for transfer of a virtual digital asset (VDA), to deduct an\namount equal to 1% of such sum as income tax thereon. The tax deduction is\nrequired to be made at the time of credit of such sum to the account of the\nresident or at the time of payment, whichever is earlier.<\/p>\n\n\n\n

        \n
      • E-filing of Updated ITR u\/s 139(8A)<\/strong> has been\nenabled for AY 2020-21 and AY 2021-22 using Excel utility for ITR 1 and ITR 4.<\/li>\n<\/ul>\n\n\n\n

        Important Judicial Precedents<\/strong><\/p>\n\n\n\n

          \n
        1. Remuneration received from firm can\u2019t\nbe construed as gross receipt for purpose of tax audit u\/s 44AB<\/strong>.<\/strong><\/li>\n<\/ol>\n\n\n\n

           <\/h2>\n\n\n\n

          Where assessee was merely a partner in a partnership firm and was not\ncarrying on any business independently, remuneration received by assessee from\nsaid partnership firm could not be treated as gross receipts of assessee and,\naccordingly, assessee was justified in not getting her accounts audited under\nsection 44AB with respect to such remuneration [Perizad Zorabian Irani v. Principal\nCommissioner of Income-tax 139 taxmann.com 164]<\/p>\n\n\n\n

           <\/h2>\n\n\n\n
            \n
          • Revenue\u2019s appeal is\nto be rejected in limine<\/em> if Revenue\ndid not appeal against identical CIT(A) order in past in a non-low-effect case<\/strong><\/li>\n<\/ul>\n\n\n\n

             <\/h2>\n\n\n\n

            Revenue can\u2019t appeal against CIT(A) order without good reasons, if it\naccepted identical CIT(A) order in a non-low-tax-effect case.<\/p>\n\n\n\n

            When it is not possible for the revenue to challenge\nan order of the appellate authority in one case and when it has accepted\nidentical order of the appellate authority in another case, it cannot at all be\nopen to the Assessing Officer to challenge the order of CIT(A) on an issue on\nwhich relief has been given by CIT(A), in an earlier year, which has been not\nbeen challenged in appeal by the Assessing Officer. It is not the case of the\nAssessing Officer that the earlier year’s CIT(A)’s order was not challenged on\naccount of low tax effect or any other technical reason. Once the stand of the\nCIT(A), on an issue, is accepted in one year, unless there are good and\nsufficient reason to take a different stand later, similar findings for a\nsubsequent year cannot be challenged in further appeal either. For this reason\nalone, the grievance raised by the revenue is not maintainable in law and\ndeserves to be rejected in limine. [ITO V. Niche Health Options Pvt. Ltd.\nMumbai Tribunal 140 Taxmann.com 40] <\/p>\n\n\n\n

              \n
            • Sec. 9(1)(i) : Income deemed to\naccrue or arise in India \u2013PE \u2013 Interest will not be taxed at a higher rate-\nDTAA- India- Japan. [Art. 7, 11(2), 11(6), 14]<\/strong><\/li>\n<\/ul>\n\n\n\n

               <\/h2>\n\n\n\n

              Where the assessee is a company incorporated in, and fiscally domiciled\nin, the Republic of Japan. The assessee, inter alia, earned income from\ninterest on suppliers\u2019 credit. It was held that mere existence of a permanent\nestablishment of the assessee company in India does not attract higher rate of\ntax. The beneficial rate of tax as per Article 11(2) cannot be denied. [DCIT vs. Marubeni Corporation, Japan (Mum.)(Trib.)ITA No.: 10\/Mum\/2022 dated June 17, 2022 _Bench \u2018I\u2019 _AY. 2016 -17]<\/p>\n\n\n\n

                \n
              • Whether assessee can claim extension of last date to seek payment of tax\nwith late fee under Direct tax VsV Scheme, in absence of any such vested right\n– NO: HC<\/strong><\/strong><\/li>\n<\/ul>\n\n\n\n

                When the matter\nwas pending before the High Court, the assessee opted to apply under Direct tax\nVivad se Vishwas (VsV) scheme and submitted his application under statutory\nForm-1 and Form-2. The offer of assessee was accepted and a certificate u\/s\n5(1) of the Act was issued in statutory Form-3, whereby the amounts payable by\nthe assessee towards full and final settlement of the tax arrears were\ndetermined. Later, the last date for payment of the amount u\/s 3 of the Act was\nnotified. After the assessee missed the deadlines, he received an e-mail\nwhereby he was asked to contact his AO having failed to furnish Form-4. On the\nvery next day, assessee sought for permission to pay the amount due under the\nAct alongwith additional fee and interest as owing to illness of his mother.\nThe fate of the same however remains undecided and hence, present petition dismissed.\n[Amit Gupta VS. UOI, HC of Punjab and Haryana at Chandigarh, CW P No. 9469\nof 2022]<\/strong><\/p>\n\n\n\n

                  \n
                • If there is no FTS\narticle in DTAA, receipts from engineering services is business income &\nnot taxable in India if foreign Co. has no PE in India<\/strong><\/li>\n<\/ul>\n\n\n\n

                  As there is no\narticle on FTS (Fees for Technical Services) in India-Thailand DTAA.\nconsideration for services such as business planning and co-ordination,\nengineering services, product R&D etc provided by Thai holding company to\nIndian subsidiary would be treated as business income under Article 7 and would\nnot be taxed in India where Thai holding company does not have a PE in India.\nAs the income from these services is business income under Article7, these\nwould no qualify to be taxed in India as other income under Article 22. [DCIT\nV. Michelin ROH Co. Ltd. Delhi-Trib. 138 taxmann.com 497]<\/strong><\/strong><\/p>\n\n\n\n

                  Recent Reforms in United Arab Emirate (UAE) tax\nlaws:<\/em><\/strong><\/p>\n\n\n\n

                  On\nJanuary 31, 2022 the Ministry of Finance of the United Arab Emirates (UAE)\nannounced the introduction of a federal Corporate Tax (\u201cCT<\/strong>\u201d) on business\nprofits, effective from the financial year beginning June 1, 2023.<\/p>\n\n\n\n

                  Taxable\nPersons <\/strong><\/p>\n\n\n\n

                  Subject to certain\nexemptions discussed below, CT will be levied on UAE-incorporated companies\nsuch as LLCs, PSCs, PJSCs, and any other legal entities with a distinct legal\npersonality, including, for example, LLPs and partnerships limited by shares. <\/p>\n\n\n\n

                  In line with tax measures in other jurisdictions, CT will\nbe levied on foreign legal entities: (1) with a permanent establishment (\u201cPE<\/strong>\u201d)\nin the UAE, and that earn UAE sourced income, or (2) that are tax resident by\nway of management and control in the UAE.<\/p>\n\n\n\n

                  Applicable\nTax Rates <\/strong><\/p>\n\n\n\n

                  CT will be charged on the\nannual taxable income of a business as follows:<\/p>\n\n\n\n

                  \u2022 0%, for taxable income\nnot exceeding AED 375,000; <\/p>\n\n\n\n

                  \u2022 9%, for taxable income\nexceeding AED 375,000; and <\/p>\n\n\n\n

                  \u2022 a different tax rate (not\nyet specified) for large multinationals that meet specific criteria set with\nreference to Pillar II of the OECD BEPS. In light of the Consultation\nDocument\u2019s emphasis on the UAE\u2019s commitment to implementing the BEPS 2.0\nmeasures, we expect that the rate will be fixed with reference to the rate\nfinally determined by the OECD. <\/p>\n\n\n\n

                  Exempt\nEntities <\/strong><\/p>\n\n\n\n

                  The following list of\nentities will be exempt from CT, either automatically or by way of application\n(the method is still undetermined): <\/p>\n\n\n\n

                    \n
                  1. The federal UAE\nGovernment and Emirate Governments and their departments, authorities and other\npublic institutions; <\/li>\n\n\n\n
                  2. Wholly\nGovernment-owned UAE companies that carry out a sovereign or mandated activity\nand that are listed in a cabinet decision; <\/li>\n\n\n\n
                  3. Businesses engaged\nin the extraction and exploitation of UAE natural resources that are subject to\nEmirate-level taxation (e.g. upstream oil and gas companies); <\/li>\n\n\n\n
                  4. Charities and other\npublic benefit organizations that are listed in a Cabinet Decision issued at\nthe request of the Ministry of Finance, upon application of the relevant\nentity; <\/li>\n\n\n\n
                  5. Public and\nregulated private social security and retirement pension funds; and <\/li>\n\n\n\n
                  6. Investment funds,\nas they are typically organized as \u2018flow-through\u2019 limited partnerships.\nFurthermore, regulated investment funds and Real Estate Investment Trusts can\napply to the FTA to be exempt from CT subject to meeting certain requirements.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

                    Finance Act, 2022 inserted section 194R, providing for withholding tax on the provision of any benefit perquisite provided by any person to any resident, in the exercise of the business or profession by such resident. Applicable in case the value of such benefit or perquisite provided in the aggregate exceeds Rs. 20,000\/- during the F.Y. This section is applicable from […]<\/p>\n","protected":false},"author":3,"featured_media":1102,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[16],"tags":[255,254,73,256],"class_list":["post-1101","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direct-tax","tag-aggregate","tag-business","tag-income-tax","tag-virtual-digital-asset"],"yoast_head":"\nVirtual Digital Asset Solutions | Secure and Innovative<\/title>\n<meta name=\"description\" content=\"Discover secure and innovative virtual digital asset solutions. 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