Tag Archives: section 112(1)(c) amendment

Tax rate on long-term capital gains from transfer of unlisted securities by non-resident

By | February 10, 2017

Tax rate on long-term capital gains from transfer of unlisted securities by non-resident Clarification regarding the applicability of section 112 Finance Act, 2012 with effect from 1st April, 2013 amended the provisions of section 112(1)(c) to provide concessional rate of taxation of ten per cent for long-term capital gains arising from the transfer of unlisted… Read More »