https://www.taxtmi.com/manuals?id=979 Transfer of securities in a lending arrangement under an agreement or arrangement between the assessee and the borrower is treated as a transaction not regarded as a transfer when subject to Securities and Exchange Board of India and Reserve Bank of India guidelines. The provision applies to securities covered by those guidelines, and the cost in the hands of the transferee is the value at which the transfer takes place. en-us Wed, 26 Aug 2015 09:57:00 +0530 Thu, 28 May 2026 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=979 Transfer of securities in a lending arrangement under an agreement or arrangement between the assessee and the borrower is treated as a transaction not regarded as a transfer when subject to Securities and Exchange Board of India and Reserve Bank of India guidelines. The provision applies to securities covered by those guidelines, and the cost in the hands of the transferee is the value at which the transfer takes place. Manuals Income Tax Wed, 26 Aug 2015 09:57:00 +0530 https://www.taxtmi.com/manuals?id=979