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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 listed equity transfers now payable at concessional rates, subject to STT and acquisition rules.</h1> Long-term capital gains on transfer of equity shares, units of equity-oriented funds and units of business trusts are taxed under Section 112A at concessional rates where STT is charged at transfer (and at acquisition for equity shares/units, subject to notified exceptions). Cost of acquisition for pre-cutoff assets is the higher of actual cost and a capped fair market value measure; indexation and certain foreign currency computation benefits are disallowed. Individuals and HUFs may offset unexhausted basic exemption before taxation; Chapter VI A deductions and rebate provisions do not apply.

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