https://www.taxtmi.com/manuals?id=937 Capital gains are exempt for specified transfers of capital assets, including Unit Scheme, 1964 units, eligible equity shares, agricultural land in defined cases, Andhra Pradesh land pooling assets, and certain investments by specified persons, subject to prescribed conditions. The text also covers exemptions for conversion of an Indian branch of a foreign company or foreign bank into an Indian subsidiary, and notes similar exemptions under the earlier Income-tax Act, 1961 regime for sovereign wealth and pension funds, urban agricultural land, and securities transaction tax-linked gains. en-us Tue, 25 Aug 2015 14:43:00 +0530 Tue, 02 Jun 2026 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=937 Capital gains are exempt for specified transfers of capital assets, including Unit Scheme, 1964 units, eligible equity shares, agricultural land in defined cases, Andhra Pradesh land pooling assets, and certain investments by specified persons, subject to prescribed conditions. The text also covers exemptions for conversion of an Indian branch of a foreign company or foreign bank into an Indian subsidiary, and notes similar exemptions under the earlier Income-tax Act, 1961 regime for sovereign wealth and pension funds, urban agricultural land, and securities transaction tax-linked gains. Manuals Income Tax Tue, 25 Aug 2015 14:43:00 +0530 https://www.taxtmi.com/manuals?id=937