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of <h1>Tax Rules Decoded: Business Trusts Navigate Complex Capital Gains Landscape with Strategic Shareholder and Unit Transfer Guidelines</h1> A legal manual detailing taxation rules for business trusts and unit holders. It covers capital gains taxation, exemptions, and tax rates for transfers of shares and units. The document explains tax treatment for special purpose vehicle shareholders, long-term and short-term capital gains, and provides specific guidelines for calculating tax liabilities under different scenarios and time periods.
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