Valuation Challenges vis-a-vis Rule 11UA & 11UAE of Income Tax Act!
- Year of Publication: 2023
- ISBN: 0
Episode Duration:
60 minutes
Episode Background:
The tax regulatory framework in India requires valuation to be undertaken on issue or transfer of securities. While the income tax rules provide the methodology for undertaking such valuations, many challenges remain in interpreting and computing the value in an appropriate manner. The very recent amendments by CBDT in Rule 11UA (which provides the mechanisms for computing the Fair Market Value) provides some clarity and also includes new methodology in valuation of securities.
What shall the episode cover?
Taxsutra in association with Coortus Advisors (a premier full service firm delivering ‘Deals, Structuring & Valuations’) is back with its exclusive monthly ‘valuation’ series, with the eighth edition on the topic of “Issue and Challenges in Valuation as per Rule 11UA & 11UAE of the Income Tax Act”.
In this episode, Mr. Pruthvi Mota (Practice Head – Valuation & Business Modelling) from Coortus Advisors deep-dived dive into the following aspects:
Key Highlights
- Computation of value as per Rules 11UA and 11UAE
- Key challenges faced while undertaking the valuation
- Industry practices followed in case of DTA/DTL, Leasehold property, CCPS, etc.
- Recent amendments introduced in Rule 11UA
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
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- Year of Publication: 2023
- ISBN: 0
Episode Duration:
60 minutes
Episode Background:
The tax regulatory framework in India requires valuation to be undertaken on issue or transfer of securities. While the income tax rules provide the methodology for undertaking such valuations, many challenges remain in interpreting and computing the value in an appropriate manner. The very recent amendments by CBDT in Rule 11UA (which provides the mechanisms for computing the Fair Market Value) provides some clarity and also includes new methodology in valuation of securities.
What shall the episode cover?
Taxsutra in association with Coortus Advisors (a premier full service firm delivering ‘Deals, Structuring & Valuations’) is back with its exclusive monthly ‘valuation’ series, with the eighth edition on the topic of “Issue and Challenges in Valuation as per Rule 11UA & 11UAE of the Income Tax Act”.
In this episode, Mr. Pruthvi Mota (Practice Head – Valuation & Business Modelling) from Coortus Advisors deep-dived dive into the following aspects:
Key Highlights
- Computation of value as per Rules 11UA and 11UAE
- Key challenges faced while undertaking the valuation
- Industry practices followed in case of DTA/DTL, Leasehold property, CCPS, etc.
- Recent amendments introduced in Rule 11UA
Taxsutra is considered the most credible source of tax news in the tax fraternity. What started as a fledgling start-up has now become a leading brand in the tax world not only in India, but across the globe. Taxsutra's diverse customer set includes Fortune 500 Companies, large Indian Business Groups, Global Conglomerates, Tax Judges, IRS Officers, CBDT, Tax Lawyers & thousands of tax practitioners.
Taxsutra suite of portals :
1. Real time tax news & analysis for Corporate Tax (www.taxsutra.com/dt)
2. Transfer Pricing Portal (www.taxsutra.com/tp)
3. GST and Central Indirect Taxes Portals (www.taxsutra.com/gst - www.idt.taxsutra.com)
4. "Taxsutra Database" - Powerful Online Direct Tax Reference and Search Tool (www.database.taxsutra.com)
5. LawStreetIndia (LSI) (www.lawstreetindia.com) contains sub-modules on Company law, Securities law (SEBI/SAT), FEMA, IP laws & Competition Law
6. Taxsutra Accounting Standards portal (Ind-AS) (www.greentick.taxsutra.com)
