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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>Tax on foreign-currency-purchased mutual fund units taxed under special rates and deduction limits for offshore funds.</h1> Income of an overseas financial organisation from units purchased in foreign currency or long term capital gains on their transfer is taxed by aggregating: ten per cent on income from such units; a special rate on long term capital gains (ten per cent before the amendment date and twelve and one half per cent thereafter); and the tax on remaining income after excluding those components. If such income alone comprises the gross total income, specified deductions and a proviso to capital gains computation are disallowed; if it is only part, the gross total income is reduced by that income for Chapter VI A deductions.

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