WebHome - Mauritius Revenue Authority Webin relation to Part XIX of Schedule 1 to the Income Tax Act 1967 come into operation on 1 January 2024. (2) Sections 7, 10, 11, 12, 15, 19 and 28, paragraph 9(b) in relation to subparagraph 46(1)(h)(iii) of the Income Tax Act 1967 and paragraph 9 (c) have effect for the year of assessment 2024 and subsequent years of assessment.
CBDT Circular- FAQs on Indirect Transfer Provisions under the ACT
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Section 9(1)(i) in The Income- Tax Act, 1995
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