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Income Tax - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Capital gain on transfer of shares outside India - For ...


Section 9 Explanation 5: Non-Residents Liable for Capital Gains Tax on International Share Transfers Under Indian Law.

June 7, 2018

Case Laws     Income Tax     AT

Capital gain on transfer of shares outside India - For applicability of Explanation 5 of the section 9 it is sufficient to state that the explanation covers the non residents and not a resident entity - AT

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