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Applicability of section 115QA expanded to include listed shares, broadening the tax provision's scope over share transactions. Amendment modifies section 115QA by omitting the parenthetical exclusion of shares listed on a recognised stock exchange from sub section (1), thereby expanding the provision's applicability to include listed shares as well as unlisted shares under the Income tax Act.
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<h1>Applicability of section 115QA expanded to include listed shares, broadening the tax provision's scope over share transactions.</h1> Amendment modifies section 115QA by omitting the parenthetical exclusion of shares listed on a recognised stock exchange from sub section (1), thereby expanding the provision's applicability to include listed shares as well as unlisted shares under the Income tax Act.
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