Income-tax Act, 1961
Section - 115AD - Tax on income of Foreign Institutional Investors from securiÂties or capital gains arising from their transfer
Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer.115AD. (1) Where the total income of a specified fund or Foreign Institutional Investor includes-
the income-tax payable shall be the aggregate of-
| (a) | - | income received in respect of securities (other than units referred to in section 115AB); or |
| (b) | - | income by way of short-term or long-term capital gains arising from the transfer of such securities, |
| (i) | - | the amount of income-tax calculated on the income in respect of securities referred to in clause (a), if any, included in the total income,- |
( .... To read the full section download the app from Google Play store
16 June 2026
Sr. Associate / Assistant Manager | TAS / FDDBoutique Investment Bank & Transaction Advisory Firm Gurgaon CA View Details
22 May 2026
U.S. Financial Reporting & Consolidation ManagerKaria Overseas Ahmedabad CA View Details
ARTICLESHIP
08 June 2026
Internal & Taxation ArticleO P Bagla & Co LLP New Delhi CA Inter View Details |
CAclubindia
