Ch 6 · Digital Business, Sustainability & Emerging Areas

🧮 Formula sheet

1. 1.VDA Tax: 30% × Gain (no expense except cost) + 1% TDS u/s 194S
2. 2.GIFT City: Sec 80LA — 100% deduction for 10 yrs out of 15
3. 3.Pillar 2 ETR = Covered Taxes / GloBE Income (must be ≥ 15%)