9911796707
TMI BlogCapital gainsX X X X Extracts X X X X X X X X Extracts X X X X ..... racting State has in the other Contracting State, or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may also be taxed in that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a Contracting State : (a) shall be taxable only in the Contracting State of which the alienator is a resident ; (b) notwithstanding the provision of sub-paragraph (a), India may tax gains from the alienation of shares in a company which is a resident of India. In this case the provisions of sub-paragraph (b) of paragraph 1, of Article 23 shall apply.] 6. Gains from the alienation of any p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in that other State." 2. Substituted vide Notification No. 35 dated 07-02-2001 before it was read as, "5. Gains from the alienation of shares of a company, the property of which consists directly or indirectly principally of immovable property situated in a Contracting State, may be taxed in that State." 3. Substituted vide Notification No. 62/2011 dated 27-12-2011 before i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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