https://www.taxtmi.com/manuals?id=1628 Exemptions designate categories of specified foreign entities and non residents whose income from interest, dividends and capital gains in India is fully exempt when statutory conditions are met. Exemptions apply to specified funds and unit holders, to funds investing in qualifying infrastructure or business entities and to certain investor identities such as wholly owned subsidiaries of the Abu Dhabi Investment Authority, sovereign wealth funds and pension funds. Capital gains arising on transfer of shares in India on intra fund relocation are fully exempt where such gains would not have been chargeable but for the relocation. en-us Tue, 11 Jul 2017 15:55:00 +0530 Thu, 29 Feb 2024 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1628 Exemptions designate categories of specified foreign entities and non residents whose income from interest, dividends and capital gains in India is fully exempt when statutory conditions are met. Exemptions apply to specified funds and unit holders, to funds investing in qualifying infrastructure or business entities and to certain investor identities such as wholly owned subsidiaries of the Abu Dhabi Investment Authority, sovereign wealth funds and pension funds. Capital gains arising on transfer of shares in India on intra fund relocation are fully exempt where such gains would not have been chargeable but for the relocation. Manuals Income Tax Tue, 11 Jul 2017 15:55:00 +0530 https://www.taxtmi.com/manuals?id=1628