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112A & 111A

Vinnu Vinith (21 Points)

23 December 2018

what are covered in this section , please mention in pointwise?

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sahil aggarwal (51 Points)
Replied 24 December 2018

talks about the capital gains of the transfer of sh equity share and equity oriented mutual fund units. in this case stt is leviable on transfer of such.
sec111a talks about short term capital gain and tax on such gain is leviable @ 15%+ hec
sec 112a talks about ltcg on such transfer and tax is leviable @ 10%+ hec
these both are special income.

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