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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Certain Transactions of acquisition of equity share notified for ...


Equity Share Transactions Now Qualify for Special Income Tax Rate u/s 112A; Streamlined Tax Benefits Announced.

October 4, 2018

Notifications     Income Tax

Certain Transactions of acquisition of equity share notified for the purpose of special rate of Income Tax u/s 112A

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  1. The ITAT dismissed the appellant's claim for concessional tax rate of 10% under section 112A on long-term capital gains (LTCG) arising from redemption of Market Linked...

  2. Reduction of issued, subscribed, and paid-up equity share capital u/s 66 of the Companies Act, 2013. Compliance with Sections 66(1), 66(2), and 66(3) satisfied....

  3. The appellant trust claimed to be formed for public charitable activities and registered under the Rajasthan Public Trust Act 1959, regularly filing its income tax...

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  10. Correct head of income - treatment of income from sale and purchase of shares - business income or income from capital gains - high volume of transactions and frequently...

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