https://www.taxtmi.com/manuals?id=1308 Long-term capital gains for non-residents are determined by the nature of the asset, the mode and currency of acquisition, and the availability of section 48 provisos. Listed equity shares, unlisted equity shares, units of mutual funds and business trusts, bonds and debentures, and other assets are each assigned different tax treatments, including exemption in specified STT-paid cases, flat-rate taxation in several categories, and indexation-based computation where applicable. en-us Wed, 02 Dec 2015 17:54:00 +0530 Tue, 09 Jun 2026 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1308 Long-term capital gains for non-residents are determined by the nature of the asset, the mode and currency of acquisition, and the availability of section 48 provisos. Listed equity shares, unlisted equity shares, units of mutual funds and business trusts, bonds and debentures, and other assets are each assigned different tax treatments, including exemption in specified STT-paid cases, flat-rate taxation in several categories, and indexation-based computation where applicable. Manuals Income Tax Wed, 02 Dec 2015 17:54:00 +0530 https://www.taxtmi.com/manuals?id=1308