New Rules Clarify Holding Period Calculation for Shares and Debentures u/s 47 Clause (x) for Tax Compliance.

Income-tax (6th Amendment) Rules, 2016 - Method of determination of period of holding of capital assets, being a share or debenture of a company, which becomes the property of the assessee in the circumstances mentioned in clause (x) of section 47. - Notification .....

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