Section 47(viiab) - Transfer by a non-resident on a recognized stock exchange located in any International Financial Services Centre

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..... A 2018 , wef 1/4/2019 Section Transaction not regarded as transfer Transferor u/s 2(47) Transferee u/s 2(47) Capital asset involved u/s 2(14) 47(viiab) Transfer made by a non-resident on a recognised stock exchange located in any International Financial Services Centre and where the consideration for such transaction is paid or payable in foreign currency. non-resident on a recognised stock exchan .....

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