A Personal Matter Section 92a Schedule 2 Form
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People also ask
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What is Section 92B 2 of Income Tax Act?
(2)A transaction entered into by an enterprise with a person other than an associated enterprise shall, for the purposes of sub-section (1), be deemed to be a transaction entered into between two associated enterprises, if there exists a prior agreement in relation to the relevant transaction between such other person ...
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What is Section 92A 2 of Income Tax Act?
(2) For the purposes of sub-section (1), two enterprises shall be deemed to be associated enterprises if, at any time during the previous year, (a) one enterprise holds, directly or indirectly, shares carrying not less than twenty-six per cent.
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What is Section 92A 2 A?
2 Clause (a) - Two enterprises are deemed to be associated enterprises under section 92A(2)(a) if at any time during the previous year one enterprise holds, directly or indirectly, shares carrying at least 26% of the voting power in the other enterprise.
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What is the difference between 92A and 92B?
+ there is a difference between associated enterprises defined under section 92A and transaction deemed to be between associated enterprises under section 92B(2). Under section 92A, two or more enterprises once determined to be associated enterprises remain so for the entire financial year.
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What is Section 92A of the Income Tax Act TDS?
Section 92A of the Income Tax Act, 1961 Any individual or an enterprise holds directly or indirectly not less than 26% of the voting power in each of such enterprises. Any loan advanced from one enterprise to the other company constitutes not less than 51% of the book value of the total assets of the other enterprise.
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What is Section 92 of the Income Tax Act?
Section 92 of the Income Tax Act, 1961 deals with the computation of income from international transactions. It applies to any person who carries on any business, profession or vocation, or has any other source of income, outside India.
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