https://www.taxtmi.com/manuals?id=1871 Concessional tax applies to specified long-term capital gains from equity shares, units of equity-oriented funds, and units of business trusts, subject to securities transaction tax conditions and limited relaxations for IFSC transactions. The tax is computed separately from other income, with threshold-based taxation, limited adjustment of the basic exemption limit for resident individuals and HUFs, and restrictions on Chapter VIII deductions and rebate against the tax on such gains. The commentary also explains equity-oriented fund qualification, continuous equity exposure requirements, and special cost of acquisition rules for assets acquired before 1 February 2018. en-us Mon, 09 Sep 2019 11:59:00 +0530 Tue, 09 Jun 2026 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1871 Concessional tax applies to specified long-term capital gains from equity shares, units of equity-oriented funds, and units of business trusts, subject to securities transaction tax conditions and limited relaxations for IFSC transactions. The tax is computed separately from other income, with threshold-based taxation, limited adjustment of the basic exemption limit for resident individuals and HUFs, and restrictions on Chapter VIII deductions and rebate against the tax on such gains. The commentary also explains equity-oriented fund qualification, continuous equity exposure requirements, and special cost of acquisition rules for assets acquired before 1 February 2018. Manuals Income Tax Mon, 09 Sep 2019 11:59:00 +0530 https://www.taxtmi.com/manuals?id=1871