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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>Exemptions for specified foreign investments: eligible interest, dividends and capital gains excluded when statutory conditions are met.</h1> Exemptions exclude from total income specified categories of income (interest, dividends, capital gains) derived in India by listed foreign and non resident investors and funds when investments are made out of notified schemes or funds and when prescribed eligibility conditions are met. Specified persons must satisfy investment timing, minimum holding period and eligible investee criteria; guidelines may be issued, and failure to meet conditions results in taxation of previously excluded income. Proportionate computation applies where vehicles have partial exposure to eligible investments, and borrowing by sovereign or pension funds for investments renders them ineligible.

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