https://www.taxtmi.com/manuals?id=973 A transfer outside India of a Government Security carrying periodic interest from a non-resident transferor to a non-resident transferee, effected through a securities settlement intermediary, is not regarded as a transfer for capital gains purposes; the instrument must qualify as a "Government Security" under the Securities Contracts (Regulation) Act, 1956. en-us Wed, 26 Aug 2015 09:42:00 +0530 Tue, 26 Mar 2024 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=973 A transfer outside India of a Government Security carrying periodic interest from a non-resident transferor to a non-resident transferee, effected through a securities settlement intermediary, is not regarded as a transfer for capital gains purposes; the instrument must qualify as a "Government Security" under the Securities Contracts (Regulation) Act, 1956. Manuals Income Tax Wed, 26 Aug 2015 09:42:00 +0530 https://www.taxtmi.com/manuals?id=973