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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>Definition of foreign exchange asset clarifies tax treatment of investments acquired in convertible foreign exchange under the Bill.</h1> Clause 212 defines a foreign exchange asset as any specified asset acquired with convertible foreign exchange and investment income as income from such assets. It treats long-term capital gains as gains from foreign exchange assets that are not short-term, defines non-resident Indian by citizenship or origin when not resident, and lists specified assets including shares, certain debentures and deposits of non-private Indian companies, and central government securities, with provision for additional notified assets.

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