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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Capital gain on transfer of shares - The applicant is a resident ...


Mauritius Resident Exempt from Indian Capital Gains Tax on Share Transfer Under India-Mauritius Tax Treaty.

September 5, 2016

Case Laws     Income Tax     AAR

Capital gain on transfer of shares - The applicant is a resident of Mauritius and a valid tax residency certificate has been produced before us. Therefore, the treaty will apply and the applicant is not liable to tax in India. - AAR

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