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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 gains treatment: market-linked debentures and specified mutual fund proceeds deemed short-term for computation.</h1> Proceeds from units of Specified Mutual Funds acquired on or after April 1, 2023, Market Linked Debentures, and certain unlisted bonds or debentures transferred, redeemed or maturing on or after July 23, 2024, are to be treated as short-term capital gains: the full consideration received or accruing, reduced only by cost of acquisition and expenditure wholly and exclusively incurred for the transfer, redemption or maturity, is deemed short-term capital gains, and securities transaction tax paid is not deductible. Market Linked Debenture and Specified Mutual Fund are defined by linkage of returns to market indices and a 65% investment threshold in debt and money market instruments respectively.

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