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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Capital asset transfers by non-residents on IFSC recognised exchanges in foreign currency covered by new clause in section 47.</h1> An amendment to section 47 inserts clause (viiab) effective 1 April 2019, specifying that transfers by non-residents of bonds or GDRs under section 115AC(1), rupee denominated bonds of Indian companies, or derivatives, made on a recognised stock exchange located in an International Financial Services Centre and where consideration is paid or payable in foreign currency, are addressed by that clause; key terms are defined by reference to the Special Economic Zones Act, the Explanation to section 43, and the Securities Contracts (Regulation) Act.

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