Rationalisation of Taxation on Capital Gains: Amendments to Section 115AD for Non-Residents

Last updated: 01 February 2025

Rationalisation of taxation of capital gains on transfer of capital assets by non-residents The existing provisions of Section 115AD of the Act provide that where the total income of a specified fund or Foreign Institutional Investor includes - (a) income received in respect of securities (other t

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Category Union Budget   Report

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