India Sign Exchange of Information requests to British Virgin Inslands

British Virgin Islands (BVI) is one of the most important jurisdictions for India from the point of Exchange of Information (EOI) relation...

British Virgin Islands (BVI) is one of the most important jurisdictions for India from the point of Exchange of Information (EOI) relationship. Over the past few years, India has sent several EOI requests to BVI under the India-BVI Tax Information Exchange Agreement (TIEA). A lot of requests are likely to be made to the BVI in near future in view of the investigations being carried out in the Panama Papers. Even though the EOI Cell of India has been making continuous efforts to improve the efficiency and efficacy of the information exchange process with BVI, a large number of deficiencies are being observed in the EOI requests sent by field officers.

2. In order to achieve better outcomes from requests for information made to the BVI, the following must be kept in mind by the field officers while making EOI requests:-

2.1 Procedure for incorporating a company in the BVI:
2.1.1 Any person who wishes to form a registered company in BVI must do so through a licensed Registration Agent (RA). The agent is required (amongst other things) to obtain client due diligence (CDD also sometimes referred to as "know your client" or KYC) to comply with the regulations.

2.1.2 There are more than 100 registered agents in BVI who provide company management business services like formation of companies, providing registered agent and registered offices, providing directors or officers and nominee shareholder licenses. The Financial Service Commission of BVI grants licenses to these RA to carry out these services for BVI companies as well as for companies incorporated or registered in a jurisdiction outside the Virgin Islands. One of the most popular service providers is Portcullis Group which has operations in BVI, Singapore, Cayman Islands, Hong Kong, Mauritius etc. The concerned BVI entity of the group is Portcullis TrustNet (BVI) Limited. Another service provider is Fidelity Corporate Services. As stated above, there are more than 100 such service providers.

2.1.3 The RA must properly identify and know the client and the beneficial owner(s) of the new company as per the requirement of law and the conditions of the Company Management License. Therefore, before the RA proceed with a new incorporation for any first-time client, they need to receive a few documents, such as, certified copy of passport, proof of address, etc., that identify and characterize the clients. Upon receipt of the due diligence information  and payment of requisite fees, RA prepares and files the Memorandum and Articles of Association and other mandatory documents required to register a BVI Business Company. The initial company formation paperwork is prepared and signed on client’s behalf by the RA and there is no need for the client to sign any incorporation documents for a Business Company. In order to comply with the minimum domestic presence requirements in the BVI, RA provides a Registered Address and Registered Agent service for the client’s new company.

2.1.4 Field officers may keep the above procedure in mind while making a request for information relating to a BVI company.

2.2 Shareholding of BVI Companies:
2.2.1 Companies in BVI are not required to state their authorized capital. They need to simply state the number of shares they will issue but not the monetary value of the capital. Thus, a company may issue its shares at a "market value", or at a value that its first owners deem fit, depending on the capitalization requirements of the company. Thus, a company with the same 50,000 shares may raise substantially different amounts of capital from its would-be shareholders, depending on its capitalization needs and plans of the shareholders. Consequently, there are no requirements to have any amount of paid-up capital, or to pay it in by a certain deadline.

2.2.2 The details of shareholders of the company are not publically available. The law in BVI only requires that the shareholder information (Register of Shareholders) must be kept on file with the Registered Agent, where it is confidential and accessible only by the members of the company. However, the law also allows for the shareholder information to be filed with the Registry of Companies as an option - if the shareholders so want.

2.2.3 A very important feature to keep confidentiality about shareholding is “keeping shares registered in the name of nominee and not in the name of actual owner”. For example, Indian resident X having a company ABC in the BVI can make person Y and Z as the shareholders of the company ABC. Person Y and Z can either be individual or corporate entity. There are few companies who provide these types of shareholders services. Some subsidiary companies of Portcullis TrustNet (BVI) Limited which provide shareholding and directorship services are Execorp Limited, Shrecorp Limited etc. In such cases, there may an agreement/correspondence between actual owner/beneficial owner and nominee shareholders. Therefore, while making an EOI request, it may be essential to seek information about beneficial ownerships with underlying documents.

2.3 Directors of BVI Companies:
2.3.1 In the BVI, Business Companies need to have a minimum of one director, either a private individual or a corporate entity, which may be resident of BVI or any other jurisdiction. If director is not a resident in BVI, the BVI authorities may not be in a position to provide information of the director. Therefore, in such situation field authorities should make separate EOI request to the country where the director is resident.

2.4 Identification of the BVI Entity:
2.4.1 Any EOI Request sent to BVI is first matched by the BVI authorities with their existing database and the company number is obtained. Thereafter, request for obtaining  information is made either to the company concerned or any other authority believed to be in possession of the information sought. BVI authorities can proceed with the EOI request only when they are able to identify the company from their database. Therefore, it is necessary that the name of the company as well as the company number should be correctly identified in the EOI proforma. Further, name of the BVI entity must also be carefully written in the EOI Request to avoid any spelling errors.

2.4.2 In response to many EOI Requests, the BVI authorities have stated that the BVI entity mentioned in the EOI request was not found in their database and they have sought additional information about the company, such as company number. Field officers should, while making the EOI request as well as when clarification is sought, provide all the available information so as to enable the BVI authorities to properly identify the company in question.

2.5 Requirement for Refrainment from Notification:
2.5.1 In the Proforma for sending EOI Request, there is Row Number 8 in which the option “Request to refrain from notifying the taxpayer involved” has to be filled up. It has been observed that in many cases field officers exercise this option and tick “Yes” without giving detailed justification for the same.

2.5.2 Under the laws of certain countries/jurisdictions, the taxpayer or the holder of the information has certain rights including a right to be informed or notified that a request for information concerning him has been made by another country/jurisdiction. However, in certain exceptional cases, the requesting country/jurisdiction can make a request that the taxpayer/holder of information may not be so notified. If a request to refrain from notifying the taxpayer(s) concerned is made, the reasons for the same must be clearly explained in the request. Such reasons could be that the information is of a very urgent nature and the process of prior notification to the taxpayer will delay supply of information or the prior notification is likely to undermine the success of the investigation being conducted.

2.5.3 A request to refrain from notifying the taxpayer should not be made in a routine manner and such request should be made only if it is essential and can be justified on the basis of documentary evidences. The reason that the taxpayer concerned is likely to file an appeal against the supply of information would generally not be a valid reason for making such a request.

2.5.4 Field officers must also keep in mind that this option should not be exercised while seeking information that is not likely to be in possession of the BVI tax authorities, but instead is likely to be available only with the taxpayer. In such a situation, if the request to refrain from notifying the taxpayer is made, then the BVI authorities may not be able to approach the taxpayer to obtain the requested information. It may also be noted that information like details of bank account, immovable property etc. are generally not readily available with tax authorities. Therefore, this option should only be exercised only in exceptional cases.

2.6 Demonstrating “Foreseeable Relevance”:
2.6.1 Under the TIEA between India and the BVI, the Competent Authorities are obliged to exchange information which is foreseeably relevant for administration and enforcement of the domestic laws concerning taxes. The standard of “foreseeable relevance” requires that the  requesting State provides an explanation as to how the information requested would be relevant for the tax affairs of the taxpayer concerned relating to investigation, assessment or collection of taxes. The standard provides that the Contracting States are not at liberty to engage in “fishing expeditions” or to request
information that is unlikely to be relevant to the tax affairs of a given taxpayer.

2.6.2 It is, therefore, essential that while making the initial EOI request all the relevant facts and background of the case are clearly brought out and the relevance of information for the purposes of administration and enforcement of Indian tax laws is spelt out in sufficient detail. These details should be provided in Form A/Row 12 relating to “relevant background”. This will help the BVI authorities to provide the information requested, prevent legal challenges to proceedings in accessing information, if any, and will, therefore, obviate the need for further clarifications sought from the Indian authorities by BVI.

2.7 Large number of questions in the request:
2.7.1 It has been observed that large numbers of questions which are vague and not foreseeably relevant are being asked in our EOI requests. Even in some cases, there are more than 40 questions in the EOI request. Field authorities are advised that a more focused approach may be considered while formulating an EOI request. Further, request for voluminous information should be avoided as it may become counterproductive on account of the following reasons:

1- The request may be considered as having been made in a casual and perfunctory manner and may not receive adequate attention by the BVI authorities.

2- In a request with a long list of questions, information which is more critical may be missed out by BVI and therefore the useful information may not be received by us.

3- Though BVI authorities may genuinely want to provide assistance, they may not be able to do so as they would need to collect the requested information from various sources, which they may not be able to do in a timely manner.

2.7.2 In cases where investigation is at a preliminary stage and not much of detail is available, it is suggested that the initial EOI request may ask for only limited information relating to ownership and incorporation, financial accounts maintained, bank accounts maintained in BVI and outside BVI including KYC details, details of immovable/movable property held, etc. It may be noted that, if in a case any additional information is required, the same may always be requested through additional EOI requests.

3. Clarifications sought by BVI:
3.1 A large number of EOI requests are pending with the BVI and one of the main reasons for delay in receipt of information from BVI is that the clarifications sought by BVI are not provided in a timely manner. Such delays are viewed unfavourably by the BVI Competent Authority. Also, in such cases, requests are sometimes treated as “closed” by the BVI Competent Authority for want of clarifications, depriving us of the valuable information which would have been useful for investigation/assessment.

3.2 Therefore, whenever a clarification is sought by the BVI authorities, the same must be provided within 15 days of receipt of clarification as specified in Manual on Exchange of Information. It is the responsibility of the Range/Unit Heads to ensure that the clarifications sought by the foreign Competent Authority are provided within specified time. The Pr.CsIT/Pr.DsIT may review the position in this regard from time to time, particularly in respect of pending BVI cases, and issue necessary directions to the Range/Unit Heads to ensure that the clarifications sought are provided in a timely manner.

4. Feedback in BVI cases:
4.1 It is also relevant to know how the information received from BVI (there are many such cases) has been actually utilized by the field authorities. In many cases, BVI has provided crucial ownership information including beneficial ownership information. However, field authorities have not yet provided the feedback to the EOI Cell on the utility of the information received as prescribed in the Manual on Exchange of Information.

4.2 Analysis of the data on utilization of information may be useful in understanding the modus operandi of tax evasion as well as deciding the most efficient and effective course of action to tackle tax evasion through BVI and other jurisdictions. Therefore, Pr.CsIT/Pr.DsIT may review the position in this regard from time to time and issue necessary directions to the Range/Unit Heads to ensure that the prescribed feedback is provided in a timely manner.

5. In view of the above, I am directed to request you to direct the Pr.CsIT/Pr.DsIT(Inv):
(i) To take due care while signing the proforma for EOI request to BVI and ensure that all essential elements and facts have been clearly brought out in the request;

(ii) To ensure that all requests to the BVI are made in accordance with the guidance provided in the Manual on Exchange of Information as well as paragraph 2 above;

(iii) To review all cases where requests have been made to the BVI authorities and provide
clarifications pending, if any, to the FT&TR division latest by 31.05.2016;

(iv) To review cases where information/part information has been received from the BVI and provide initial/final feedback as per proforma prescribed in the manual latest by 30.06.2016.

6. This issues with the approval of Chairman, CBDT.


Follow by Email


.csi,1,1.9 rpu,1,3g,1,5.4 fvu download,1,6th pay scale,1,7th pay scale,8,80c deduction,3,aadhar card,4,ACT,1,adjustments of advance tax,1,advance tax,4,advance tax adjustments,1,advance tax calculator,3,advance tax dates,1,ALL ABOUT,15,all about health policy,3,all about hindu undivided family,2,all about huf,6,all about iec number,1,all about insurance policy,4,all about mutual fund,2,all about permanent account number,2,all about public provident fund,24,all about section 80c,2,ALL ABOUT SERVICE TAX,4,ALL ABOUT TDS,7,all india banking officer association,1,alp,2,alternate minimum tax,2,alumunium circles,1,amendments in 80g of income tax act,3,amendments rules vat,2,american taxes,1,anti dumping duty,21,apa,2,application for online tan,3,assam vat,1,ATM,8,audit,4,BAD DEBTS,1,bank india,3,bank rate,1,banking,204,Banking officer association,1,banks in india,2,base year 2001-02 ltcg,1,BJP,1,black money,2,BROKERS,1,bsnl,2,BUDGET,4,budget 2014,5,budget 2015,6,budget 2017,3,business,2,CANDIDATES,1,capital gains,25,case laws,2,cash reserve ratio,1,cbdt clarification on garib kalyan yojana,1,cbdt press release,3,cc account,1,central excise,57,central excise duty calculation,1,central excise notification,16,cenvat credit rules 2017,1,CESS,2,cii,5,circular,1,citixw=en chaeter draft,1,clarification about 80 CCD of income tax,1,clarification on garib kalyan yojana,1,company,11,composition scheme,1,composition scheme in gst,1,contribute pension scheme,2,COPYRIGHT,1,cost inflation index,5,cotton yarn,1,credit card,17,credit rating,2,CRICKET,6,crr,2,ctt,1,custom,172,custom notification,57,dearness allowance,6,deduction u/s 16,1,deduction u/s 80c,1,deduction u/s 80ddb ay 2017-18,1,deduction u/s 80ddb fy 2016-17,1,delhi,4,delhi vat rate changes,2,delhi vat rates,11,demat account,1,deny service tax on restuarants,1,department emails,1,depreciation,8,details of paid refund of tax,1,dgft,26,diesel prices rise,1,different bank rtgs rates,3,din number,1,discussion paper on dtc,1,DIWALI,1,DOLLAR,1,double taxation avoidance agreement,21,download fvu 5.4,1,download fvu 5.5,1,download rpu 1.9,1,download rpu 2.0,1,dtaa between india and finland,20,DTC,6,DTC coming to india,3,duty drawback scheme,1,e filing of cenral excise return,1,e wallet for mutual fund,1,e-file income tax return,1,e-filing of service tax return,1,E-STAMP DUTY,1,e-tds intermediary,5,e-tds rpu 2.0rpu 2.0 free download,1,E-TDS SOFTWARE,2,earn money online,1,EBIZ,1,economic growth,1,economic growth model of tourism,1,economy,2,education cess,1,ELECRICITY,2,ELECTIONS,5,ELECTIONS 2014,1,epcg terminal excise duty,1,epf,25,epf interest rate 2016-17,1,esi limit increased,3,ESI notification,2,ETDS SOFTWARE,7,excel based salary calculator,1,EXCEL CALCULATOR,75,EXCISE,9,EXCISE CIRCULAR,3,excise classification,1,excise duty,1,excise duty detail,1,excise duty in india,1,excise exemption,1,excise notification,26,excise notification no 20,1,excise notification no 21,1,excise notification no 22,1,excise tax exemption,1,exempted salary income,1,EXPENSES,1,faded note,1,FBT,1,fdi,3,fdr,1,file extension fvu,7,FINANCE,3,finance act 2013,1,finance bill,8,FINANCIAL CRISES,1,fixed deposit,8,foreign exchange rates,1,FOREIGN TRADE,2,FORM 10-IB INCOME TAX,1,FORM 10IB,1,FORM 16,6,form 16-16a fuv software,16,form 16a,5,form 26as income tax,2,form 26as india,2,form 26as online,2,form 26as registration,2,form 26as utn,1,form 49a,3,form 61a income tax,1,form 61a registration procedure,1,form26as status,1,fraud emails,1,free download fvu 5.5,1,FREE EDUCATION IN INDIA,1,FREE ETDS SOFTWARE,4,frequent dishonour of cheques,1,fringe benefit adjustments,1,fvu,42,fvu 5.4,1,fvu 5.4 version download,1,fvu 5.5,1,fvu for quarterly returns,2,fvu latest version 5.5,1,fvu version 5.4,1,fvu3.2,1,g,1,gaar,2,garib kalyan yojana 2016,1,gas cylinder prices rise,1,gift and income tax,5,gold scheme,10,goods and service tax in india,2,gratuity calculator,1,GRATUITY LIMIT,2,GST,5,GST AND EXCISE,1,gst claim,1,gst coming to india,18,gst composition scheme,1,gst genuine concerns,4,gst in india,23,gst input claim,1,gst item exception,1,gst rate,3,gst registration,5,gst return rules,1,gst sailent features,10,gst tax,11,gst tax in india,9,guideline for online registration of tan,2,HARYANA,4,haryana vat,4,HIMACHAL PACKAGE,1,HINDU,2,HOME LOAN,18,home loan rate,2,hotels service tax notification,1,house rent allowance,10,housing loan,8,HOW TO,19,how to create huf,3,how to e-file excise return,1,how to file returnin gst,1,how to know tax credit online,1,how to protect data online,1,how to register for form 61a,1,how to take cenvat credit in gst,1,how to take gst claim,1,how to watch tax credit online,1,HRA,4,HUMOR,3,iec number in india,1,immort and export goods by air,1,import export,11,import export code number,7,income declaration scheme,19,income exempted from income tax,1,INCOME TAX,419,income tax 80c deduction,1,income tax access,1,income tax act,10,income tax advance tax dates,1,income tax amendments,1,income tax calculator,1,income tax calculator ay 2018-19,1,income tax calculator financial year 2010-11,1,income tax calculator for analysis year 2018-19,1,income tax calculator for fy 2017-18,1,income tax calculator xls,1,income tax cases,2,income tax circular,1,income tax compliance scheme,2,income tax deduction,37,income tax deduction 80c ay 2017-18,1,income tax deduction 80c fy 2016-17,1,income tax deduction for medical treatment,1,income tax deduction u/s 16,1,income tax deduction u/s 16 ay 2017-18,1,income tax deduction u/s 80c,1,income tax deduction u/s 80ddb,1,income tax deductions under 80c,2,income tax defaulters,1,income tax demand,1,income tax department emails,2,income tax dispute resolution panel rules,1,income tax education,1,income tax education programme,1,INCOME TAX EXAMS,1,income tax exempted income,1,income tax exemption,13,INCOME TAX FORM 10IB,1,income tax form 15g,7,income tax form 15h,2,income tax form 61a,1,income tax forms,95,income tax is sending emails,1,INCOME TAX NOTIFICATION,20,income tax office and banks,1,income tax on educational and medical institution,1,income tax on property,1,income tax on salary,2,INCOME TAX ON SECOND HOUSE PROPERTY,3,income tax provisions,1,income tax rates,1,income tax rates in new tax code,1,income tax refund,12,income tax refund statusincome tax refund loans,1,income tax remittances,1,income tax return,49,income tax return 2015-16,2,income tax return for nri,2,income tax rules,10,income tax scrutiny,7,INCOME TAX SECTION,44,income tax slabs,8,income tax slabs 2016-17,1,income tax slabs ay 2016-17,1,income tax slabs ay 2017-18,1,income tax slabs fy 2016-17,1,income tax slabs fy 2017-18,1,income tax transport rules,1,INDIA,8,india income tax,1,INDIA NOMINATION SYSTEM,2,INDIA POST,2,india share market,1,indian bank,1,indian currency,1,indian government,2,indian income tax on fixed deposits nricomputation of total income for nri,1,INDIAN POST,2,indra gandhi national old age pension scheme,1,INDUSTRIAL POLICY,7,inflation rate,1,INSURANCE PLANS,6,interest rate on epf,1,INTEREST RATES,4,intermediary,1,INTERNET,3,introduction of dtc,2,IPL,1,ipo,5,ipo irregularty,1,ipo process reduced,3,ipo time,1,irda,1,IT 2015-16,1,it calculator 2017-18,1,it deduction 80c 2016-17,1,ITO RESULTS,1,itr 2 for financial year 2017-18,1,itr 2 in excel 2017-18,1,ITR 2013-14,17,itr 2014-15,12,ITR 2015-16,15,itr 2016-17,11,itr 2017-18,10,itr 3 in excel 2017-18,1,itr 3 in excel fy 2017-18,1,itr 3 in java fy 2017-18,1,itr 4s ay 2017-18,1,itr 5 ay 2018-19,1,itr 5 for ay 2018-19,1,itr 5 for fy 2017-18,1,itr 5 fy 2017-18,1,itr 5 in java 2017-18,1,itr 6 2017-18,1,itr 6 fy 2017-18,1,itr 7 2017-18,1,itr 7 2018-19,1,itr 7 for financial year 2017-18,1,itr 7 for fy 2017-18,1,itr forms 2017-18itr ay 2017-18,1,itr in java 2017-18,1,itr income tax reurn preparation software,2,itr1 ay 2017-18,1,itr2 for fy 2017-18,1,itr5,1,itr7 17-18,1,itr7 18-19,1,itr7 2017-18,1,jammu and kashmir,1,KANDHAR,1,KASHMIR,3,kisan vikas patra,2,kyc,4,last date for advance tax,1,latest fvu,1,latest fvu 5.4 free download,1,latest fvu 5.5,1,latest fvu download 5.5,1,latest fvu version 5.4,1,latest rpu 1.9,1,latest rpu version 1.9,1,liquor,1,LLP,1,loan,3,long term capital gain,1,long term capital gain calculation after base year 2001-02,1,long term capital gain calculator,1,long term infrastructure bonds,1,ltc,1,ltcg base year 2001,1,mat,4,MDU,1,mediclaim policy,5,microsoft windows 7,1,MOBILE,2,mobile banking in india,2,mobile vs. atm,1,monetary policy,3,Money laundering act,1,MUSIC NOTATION,1,MUTUAL FUND,6,mutual fund in e wallet,1,new amendment to employee family pension scheme in india,5,new circular for section 195,1,new cpc,1,new ipo,1,new ipo of small companies,2,new method for refund income tax,1,new pension scheme,6,new provision of tds,1,NEW RETURN PREPARATION SOFTWARE,7,new return preparation utility 2.0,1,new rpu 2.0,1,new rule on perquisites,1,new saral 2 for income tax return,1,new service tax st3 version,1,new st3 1.9,1,new tds rates,3,new version st3,1,NOMINATION SYSTEM,2,notificaton no. 66(e),1,nps,1,nri income tax,1,nri income tax 2008-2009,1,ongc looking for restoration,1,ONLINE,1,online insurance,5,online register for general excise tax numbersales tax online registration,1,online registration for pan,1,online registration for viewing 26as,1,online service tax paymentservice tax payment online,1,online view tax credit,1,OPINION POLL,2,PAN,32,PAN FOR Tds,1,PAN registration for form 26AS,1,paper excise duty exemption,1,PARTNERSHIP LAW,4,pay commission,1,pay excise tax online,1,pension,5,permanent account number pan holder registration for online view of form 26as,1,perquisite valuation,1,perquisites 2016-17,1,perquisites taxation,1,perquisites valuation,1,petrol prices rise,1,pick up and drop rule to income tax,1,plastic excise duty exemption,1,pmgky,5,pmvvy,1,POLITICS,3,polypropylene excise duty excemption,1,post office,2,ppf,30,pradhan mantri garib kalyan yojana 2016,1,PRE FBT NORMS,1,pre paid payment instruments,1,pre payment penalty,1,protection of data,1,public provident fund,30,qualification for intermediary,1,railways,4,rate of foreign currencies,1,rate of interest,2,rate of interest epf 2016-17,1,rbi,111,rbi circular on cheques,10,rbi circular on mobile banking,1,rbi circular on rtgs,1,rbi hikes crr,1,rd,3,rds rpu 2.0,1,reduction in ipo process,1,refund of tds,1,refund of tds to deductor,2,refuse to pay service tax,1,registration prodecure for form 61a,1,remittances to non resident under section 195,1,repo rate,1,reserve bank of india,8,Residential Status of Returning Indians.,2,RESULTS,2,RETURNS,1,revised dtaa,14,ROHTAK,1,royalty,1,rpu,36,rpu 1.9 download,1,rpu 2.0,1,RPU 2.0 FOE ETDS,6,rpu version 1.9,1,rpu version 1.9 free download,1,rpu version 2.0,1,rtgs commission,1,rtgs in india,5,rtgs procedure in india,2,rtgs rates in india,3,rti,3,rules of dispute for income tax,1,RUPEE,1,safeguard duty,2,salary,22,salary allowances,9,salary deduction under section 16,1,salary income exempted,1,salary income tax,2,salary income which is exempted from income tax,1,salary tax experts,1,salary under section 192,1,sale against f form,1,saving,1,saving account,16,sbi,7,schedule,2,scribbled notes,1,sebi,23,sebi circular,17,sebi new guideline,9,SECOND HOME INCOME TAX IMPLICATION,1,second home tax,1,section 194a,1,section 194c for tds,1,section 195 of income tax,1,section 40 A3,2,section 80 CCD of income tax,1,section 80c of income tax,2,SECTION 80DDB,1,section 80g,1,section 80g of income tax,1,senior citizen scheme,3,SERVICE TAX,116,service tax circular,6,service tax deny on hotels,1,SERVICE TAX EXEMPTIONS,1,service tax form,1,service tax notification,10,service tax on restuarants,1,SERVICE TAX RATES,1,service tax return,1,SERVICE TAX.,2,SEZ,6,SHARE MARKET,3,share market india,1,share market live on internet india,1,shayari,2,SMS,1,SOME POINTS TO KNOW,3,SRINAGAR,1,st3,2,st3 1.9,1,st3 ver 1.9,1,st3 version 1.9,1,stainless steel patti,1,state bank of india,1,state income tax refund,1,steel excise duty exemption,1,sukanya samriddhi account,2,swacch bharat cess,1,tamilnadu contribute pension scheme,1,tan,6,tan online application,4,tan registration online,5,tax,1,tax credit refund status,1,TAX DEDUCTION AT SOURCE,1,tax defaulters,1,tax planning,4,taxation of perquisites,1,TAXES ON PREQISITES,2,tcs email,3,TDS,164,tds amendments,1,tds circular for job work,2,tds conference,1,tds emails,1,tds job,1,tds limit,1,tds new circular,4,tds new provision,1,tds new provision from 1st april 2010,1,tds new rates,1,TDS NEW RULES,1,tds notification,1,tds on interest,1,tds on job work,1,tds on property,1,tds on salary,7,tds on salary calculator,3,tds on transport contract,2,tds on transport contract if pan provided,1,tds rates for financial year 2009-10,1,tds refund,1,tds refund status,1,tds work,1,tds.tcs,3,tds/tcs rules 2010,3,TENDERS,1,time in ipo process,1,timing of market indiaindia share market analysis,1,timings of share market india,1,TRACES,36,TRADE POLICY,2,transporter celing,1,transporter payment increased,1,transporter payment limit,1,TRAVEL,2,tuition fees deduction of income tax,1,types of excise duty,1,UAN NO.,1,unique payment interface,1,unregistered dealers gst claim,1,USEFULNESS,159,vacancy,2,VAT,14,vat forms,1,vat rules,2,view tax credit online,1,watch 26as form on net banking,1,watch detaiils of refund of tax,1,wealth tax,2,WHAT IS,7,window 7,1,windows 7 download,1,windows 7 in india,1,windows 7 pirated,1,wish,1,WITHDRAWL MONEY FROM ATM,3,woman,1,written with pen on note,1,yarnwaste,1,
Taxalertindia: India Sign Exchange of Information requests to British Virgin Inslands
India Sign Exchange of Information requests to British Virgin Inslands
Loaded All Posts Not found any posts VIEW ALL Readmore Reply Cancel reply Delete By Home PAGES POSTS View All RECOMMENDED FOR YOU LABEL ARCHIVE SEARCH ALL POSTS Not found any post match with your request Back Home Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sun Mon Tue Wed Thu Fri Sat January February March April May June July August September October November December Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec just now 1 minute ago $$1$$ minutes ago 1 hour ago $$1$$ hours ago Yesterday $$1$$ days ago $$1$$ weeks ago more than 5 weeks ago Followers Follow THIS CONTENT IS PREMIUM Please share to unlock Copy All Code Select All Code All codes were copied to your clipboard Can not copy the codes / texts, please press [CTRL]+[C] (or CMD+C with Mac) to copy