https://www.taxtmi.com/forum/issue?id=118152 The special capital gains regime under Section 112A applies to transfers of listed securities where STT is paid and displaces the general indexed long term capital gains treatment under Section 112, so taxpayers cannot elect the indexed benefit of the general regime for such transactions. en-us Sun, 11 Sep 2022 18:55:39 +0530 Thu, 23 Jan 2025 15:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118152 The special capital gains regime under Section 112A applies to transfers of listed securities where STT is paid and displaces the general indexed long term capital gains treatment under Section 112, so taxpayers cannot elect the indexed benefit of the general regime for such transactions. Discussion-Forum Income Tax Sun, 11 Sep 2022 18:55:39 +0530 https://www.taxtmi.com/forum/issue?id=118152