Voluntary Retention Route (VRR) for foreign portfolio investments (FPI) in debt securities

This newsletter explains the following topics;

1. Voluntary Retention Route (VRR) for foreign portfolio investments (FPI) in debt securities
2. Review of investment by FPI in debt securities
3. Royalty – Industry average rate as CUP
4. False verification of return and false statement on oath in relation to foreign assets can lead to prosecution charges being framed
5. Allowances are in nature of pay and need to be considered for PF purposes, rules Supreme Court
   

Download detailed data

>> Click for Japanese [外国ポートフォリオ投資家による債券投資の自主保有ルート ほか]

* This Article is based on the relevant Japanese or specific country’s tax law and other authorities in effect on the date of this Article. This Article would not be guaranteed updating if there are any changes in Japanese tax law, any other law, or interpretations by the courts or tax authorities thereof after the date of this Article.

Related services

• International Tax

• India Tax