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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 bonds and GDRs increased for later transfers under amended section 115AC.</h1> The amendment to section 115AC(1) substitutes clause (ii) to change the rate applicable to long-term capital gains on transfers of specified bonds and GDRs: the long-term capital gains component remains taxed at ten percent for transfers before 23 July 2024 and at twelve and one-half percent for transfers on or after 23 July 2024; the provision operates retrospectively from 23 July 2024 and fits within the section's three-part tax computation for non-residents.

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