|
Section |
Capital Asset |
Transferor |
|
3rd Proviso to Section48 |
Bonds or debentures (other than capital indexed bonds issued by the Government) |
Any person |
|
112 |
Capital gains arising from transfer of unlisted shares (which is taxable at concessional rate of 10%) as calculated without giving effect to first proviso to Section 48 |
Non-resident |
|
50A |
Depreciable asset (other than an asset used by a power generating unit eligible for depreciation on straight line basis) |
Any person |
|
50B |
Undertaking/division transferred by way of slump sale as covered by section 50B |
Any person |
|
115AB |
Units purchased in foreign currency as given in section 115AB |
Offshore fund |
|
115AC |
Global depository receipts (GDR) purchased in foreign currency as given in section 115AC |
Non-resident |
|
115ACA |
Global depository receipts (GDR) purchased in foreign currency as given in section 115ACA |
Resident individual - employee |
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