The Central Government specified 'the Issue of Foreign Currency Convertible Bonds and Ordinary Shares, (through Depository Receipt Mechanism) Scheme 1993 u/s 115 AC - 243/2002 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Foreign Currency Convertible Bonds Scheme specified under Section 115AC, making the depository receipt mechanism applicable for tax purposes. The Central Government specifies the 'Issue of Foreign Currency Convertible Bonds and Ordinary Shares (through Depository Receipt Mechanism) Scheme, 1993' as a Scheme for the purposes of Section 115AC of the Income tax Act, 1961, in respect of assessment year 2002-2003 and subsequent assessment years, and records the principal Gazette publication and subsequent amendment notifications through 2002.
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.
Foreign Currency Convertible Bonds Scheme specified under Section 115AC, making the depository receipt mechanism applicable for tax purposes.
The Central Government specifies the "Issue of Foreign Currency Convertible Bonds and Ordinary Shares (through Depository Receipt Mechanism) Scheme, 1993" as a Scheme for the purposes of Section 115AC of the Income tax Act, 1961, in respect of assessment year 2002-2003 and subsequent assessment years, and records the principal Gazette publication and subsequent amendment notifications through 2002.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
