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of <h1>Understanding Long-Term Capital Gains on Foreign Exchange Assets Under Section 115C(d) for Non-Residents</h1> Long-term capital gains, as defined in section 115C(d) of the Income Tax Act 1961, pertain to income chargeable under the 'Capital gains' category. This specifically relates to a capital asset classified as a foreign exchange asset, provided it is not a short-term capital asset. These provisions fall under Chapter XII-A, which addresses special rules for certain incomes of non-residents.
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