https://www.taxtmi.com/notifications?id=126891 The notification specifies that the special capital gains rate framework under section 112A does not apply to acquisitions of equity shares made before 1 October 2004 or to acquisitions on or after that date which are not subject to Securities Transaction Tax, except for enumerated exceptions (including certain preferential issues, non exchange acquisitions meeting prescribed conditions, delisting period acquisitions, and various regulatory, institutional and scheme based carve outs); it also supplies definitions and comes into force from 1 April for the relevant assessment year onward. en-us Mon, 01 Oct 2018 00:00:00 +0530 Wed, 22 May 2019 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=126891 The notification specifies that the special capital gains rate framework under section 112A does not apply to acquisitions of equity shares made before 1 October 2004 or to acquisitions on or after that date which are not subject to Securities Transaction Tax, except for enumerated exceptions (including certain preferential issues, non exchange acquisitions meeting prescribed conditions, delisting period acquisitions, and various regulatory, institutional and scheme based carve outs); it also supplies definitions and comes into force from 1 April for the relevant assessment year onward. Notifications Income Tax Mon, 01 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=126891