https://www.taxtmi.com/manuals?id=979 A transfer of securities under a lending scheme is not regarded as a transfer for capital gains purposes when the arrangement is entered into with the borrower and is subject to guidelines issued by the Securities and Exchange Board of India or the Reserve Bank of India. The provision applies to qualifying agreements or arrangements for lending of securities and excludes such transfers from the capital gains transfer charge. The transferee's cost of acquisition is the value at which the transfer takes place. en-us Wed, 26 Aug 2015 09:57:00 +0530 Tue, 16 Jun 2026 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=979 A transfer of securities under a lending scheme is not regarded as a transfer for capital gains purposes when the arrangement is entered into with the borrower and is subject to guidelines issued by the Securities and Exchange Board of India or the Reserve Bank of India. The provision applies to qualifying agreements or arrangements for lending of securities and excludes such transfers from the capital gains transfer charge. The transferee's cost of acquisition 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