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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>Long-term capital gains tax on specified equity assets applies where securities transaction tax paid; separate computation and rebate adjustments follow.</h1> A special tax computation applies to long-term capital gains from transfer of equity shares, units of equity oriented funds, or business trust units where securities transaction tax conditions are met, with an IFSC/exchange exception and potential acquisition exceptions by notification. Tax is calculated by charging a specified rate on gains above a threshold while taxing the remaining income as if gains were excluded, and allowing Chapter VI-A deductions and rebate adjustments after reducing tax attributable to those gains. Definitions and investment tests for equity oriented funds are specified.

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