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New Facts about Business Connection | Significant Economic Presence Test
![India and USA sign Inter-Governmental Agreement for exchange of country by country reports [MOF]](https://assets.studycafe.in/_v/800/uploads/2019/03/India-and-USA-sign-Inter-Governmental-Agreement-for-exchange-of-country-by-country-reports-MOF.jpg)
India and USA sign Inter-Governmental Agreement for exchange of country by country reports [MOF]

Last Date of Revising ITR or Filing Belated Return for FY 2017-18 or AY 2018-19
![TDS us 194C applicable on Payments made to various artists participating in reality show [ITAT]](https://assets.studycafe.in/_v/800/uploads/2019/03/TDS-us-194C-applicable-on-Payments-made-to-various-artists-participating-in-reality-show-ITAT.jpg)
TDS us 194C applicable on Payments made to various artists participating in reality show [ITAT]
![Amount received by partner on retirement from firm is exempt from tax [ITAT]](https://assets.studycafe.in/_v/800/uploads/2019/03/itat-6.png)
Amount received by partner on retirement from firm is exempt from tax [ITAT]
