https://www.taxtmi.com/manuals?id=1256 Tax deduction at source applies to long-term capital gains arising from a non-resident's transfer of specified bonds or Global Depository Receipts. Any person making the payment must deduct tax at 12.5%, and no monetary threshold is prescribed. The provision is confined to long-term capital gains, the specified assets, and non-resident recipients, and consolidates the corresponding earlier withholding framework. en-us Mon, 05 Oct 2015 11:22:00 +0530 Wed, 29 Jul 2026 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1256 Tax deduction at source applies to long-term capital gains arising from a non-resident's transfer of specified bonds or Global Depository Receipts. Any person making the payment must deduct tax at 12.5%, and no monetary threshold is prescribed. The provision is confined to long-term capital gains, the specified assets, and non-resident recipients, and consolidates the corresponding earlier withholding framework. Manuals Income Tax Mon, 05 Oct 2015 11:22:00 +0530 https://www.taxtmi.com/manuals?id=1256