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          Income Tax

          Option In Securities

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          Option in Securities defined by linking securities tax provision to the Securities Contracts (Regulation) Act definition. Sectional tax framing treats Option In Securities as a defined term for securities transaction taxation, equating it to the meaning assigned in clause (d) of the Securities Contracts (Regulation) Act, 1956, thereby incorporating the regulatory statute's definition by cross reference rather than creating an independent substantive rule.
                            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.

                                  Option in Securities defined by linking securities tax provision to the Securities Contracts (Regulation) Act definition.

                                  Sectional tax framing treats Option In Securities as a defined term for securities transaction taxation, equating it to the meaning assigned in clause (d) of the Securities Contracts (Regulation) Act, 1956, thereby incorporating the regulatory statute's definition by cross reference rather than creating an independent substantive rule.


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