https://www.taxtmi.com/acts?id=31803 Amendment imposes a distinct tax treatment on capital gains arising to Foreign Institutional Investors by modifying section 115AD to provide that income from transfer of long-term capital assets referred to in section 112A is taxed by calculating tax on the portion of such income exceeding the specified threshold, thereby creating a thresholded charge for those capital gains within the non-resident institutional investor tax framework. en-us Thu, 01 Feb 2018 17:11:45 +0530 Fri, 02 Feb 2018 12:31:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31803 Amendment imposes a distinct tax treatment on capital gains arising to Foreign Institutional Investors by modifying section 115AD to provide that income from transfer of long-term capital assets referred to in section 112A is taxed by calculating tax on the portion of such income exceeding the specified threshold, thereby creating a thresholded charge for those capital gains within the non-resident institutional investor tax framework. Act-Rules Bills Thu, 01 Feb 2018 17:11:45 +0530 https://www.taxtmi.com/acts?id=31803