Difference between tramadol and tramadol hcl

Difference between tramadol and tramadol hcl

Chartered Accountants Firm Registration No.: 100513W Tehmul Sethna Partner Membership No: 35476 ANNEXURE TO THE STATEMENT OF POSSIBLE TAX BENEFITS AVAILABLE TO INTAS difference between tramadol and tramadol hcl PHARMACEUTICALS LIMITED ("THE COMPANY") AND ITS SHAREHOLDERS The tax benefits listed below are the possible benefits available under the current direct tax laws presently in force in India. Several of these benefits are dependent on the Company or its shareholders fulfilling the conditions prescribed under the relevant tax laws. Hence, the ability of the Company or its shareholders to derive the tax benefits is dependent upon fulfilling such conditions, which based on business imperative it faces in the future, it may or may not choose to fulfil. This Statement is only intended to provide the tax benefits to the Company and its shareholders in a general and summary manner and does not purport to be a complete analysis or listing of all the provisions or difference between tramadol and tramadol hcl possible tax consequences of the subscription, purchase, ownership or disposal etc. In respect of nonresidents, the tax rates and the consequent taxation mentioned above will be further subject to any benefits available under the relevant DTAA, if any, between India and the country in which the non-resident has Fiscal domicile. In view of the individual nature of tax consequences and the changing tax laws, each investor is advised to consult his/her own tax adviser with respect to specific tax implications arising out of their participation in the issue.

The following key tax benefits are available to the Company and the prospective shareholders under the current direct tax laws in India for the Financial Year 2013-14. I.Special Tax Benefits available to the Company The Company is not entitled to any special tax benefits under the Income Tax Act 1961 (the Act). II.General tax benefits to the Company Under the Income Tax Act 1961 (the Act) 1. Dividend income (both interim and final) referred to in section 115-O earned by the Company on its investments in shares of another domestic Company/ Companies is exempt under section 10(34) read with section 115-O of the Act. As per section 10(35) of the Act, the following incomes are exempt from tax in the hands of the Company: >Income received in respect of the units of a Mutual Fund specified under difference between tramadol and tramadol hcl section 10(23D); or >Income received in respect of units difference between tramadol and tramadol hcl from the Administrator of the "specified undertaking"; or >Income received in respect of units from the "specified company". As per section 10(38) of the Act, long term capital gains arising to the Company from the transfer of a long term capital asset being an equity share in a company or a unit of an equity oriented fund, where such transaction is chargeable to securities transaction tax, will be exempt in the hands of the Company. The equity shares or units of an equity oriented fund are treated as long term assets if it is held for a period of more than 12 months prior to the date of transfer.



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