https://www.taxtmi.com/manuals?id=949 Short-term capital gains from transfer of listed equity shares, units of an equity-oriented fund or units of a business trust are taxable under Section 111A only where the transaction is chargeable to Securities Transaction Tax; resident individuals and HUFs may reduce such gains by any unexhausted basic exemption limit (not available to non-residents), Chapter VIA deductions are disallowed for STCG under section 111A, and IFSC transactions in foreign currency may fall within section 111A even if STT is not paid. en-us Tue, 25 Aug 2015 15:01:00 +0530 Fri, 04 Apr 2025 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=949 Short-term capital gains from transfer of listed equity shares, units of an equity-oriented fund or units of a business trust are taxable under Section 111A only where the transaction is chargeable to Securities Transaction Tax; resident individuals and HUFs may reduce such gains by any unexhausted basic exemption limit (not available to non-residents), Chapter VIA deductions are disallowed for STCG under section 111A, and IFSC transactions in foreign currency may fall within section 111A even if STT is not paid. Manuals Income Tax Tue, 25 Aug 2015 15:01:00 +0530 https://www.taxtmi.com/manuals?id=949