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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: specified equity transfers taxed at prescribed rates, threshold exemption and STT condition apply.</h1> A special tax computation applies to long-term capital gains from transfers of equity shares, equity oriented fund units, and business trust units where securities transaction tax conditions are met, except for certain recognised international financial centre trades. Tax payable combines tax on gains exceeding the statutory threshold at prescribed rates and tax on remaining income excluding those gains, with adjustments for resident individuals and HUFs whose reduced income falls below the basic exemption. Chapter VI-A deductions and the general rebate are applied after excluding the specified long-term gains; the statute defines equity oriented fund thresholds and related terms.

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