https://www.taxtmi.com/acts?id=18630 Section 2 is amended to add a definition of business trust (registered IIT/REIT with listed units), to expand capital asset to include securities held by a Foreign Institutional Investor, to revise and add definitions of income tax authorities appointed under section 117, to include certain monetary receipts in the definition of income, and to amend short term capital asset holding period rules and related explanations for listed securities, equity oriented fund units and units allotted on transfer of shares; specified effective dates are provided for each amendment. en-us Fri, 11 Jul 2014 15:22:41 +0530 Fri, 11 Jul 2014 15:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18630 Section 2 is amended to add a definition of business trust (registered IIT/REIT with listed units), to expand capital asset to include securities held by a Foreign Institutional Investor, to revise and add definitions of income tax authorities appointed under section 117, to include certain monetary receipts in the definition of income, and to amend short term capital asset holding period rules and related explanations for listed securities, equity oriented fund units and units allotted on transfer of shares; specified effective dates are provided for each amendment. Act-Rules Bills Fri, 11 Jul 2014 15:22:41 +0530 https://www.taxtmi.com/acts?id=18630