Improving ease of doing business and reducing the burden of compliance on the tax payer The Central Board of Direct Taxes (CBDT) has taken a number of decisions over last three months with the objective of providing better taxpayer services, improving ease of doing business and reducing the burden of compliance on the tax payer. Some of the significant decisions taken are Acceptance of A.P Shah Committee’s recommendations regarding applicability of MAT on Foreign Institutional Investors/Foreign Portfolio Investors (FII/FPI). Decision that MAT will not apply to foreign companies having no PE in India. Simplification of procedures for submission of Form No 15G and Form No 15H for furnishing self declaration for lower deduction or no deduction of tax. wap.business-standard.com/article/news-cm/cbdt-takes-various-significant-decisions-in-last-three-months-for-providing-better-taxpayer-services-115121600250_1.html