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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 income from global depository receipts: special taxation and deduction limits for resident IT employees.</h1> A special tax regime applies to resident employees of Indian information technology companies who purchase Global Depository Receipts in foreign currency under specified employee stock option schemes: dividends (other than certain exempt dividends) and long term capital gains from such GDRs are taxed separately at concessional rates, the aggregate tax comprises tax on those dividends, tax on those long term capital gains and tax on the residual income after excluding GDR income; deductions are limited where gross total income consists only of such dividends and certain capital gains computation provisos are disapplied for these GDRs.

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