https://www.taxtmi.com/acts?id=41579 Special provision governs computation of capital gains on transfer, redemption, or maturity of a unit of a Specified Mutual Fund, a Market Linked Debenture, or an unlisted bond or unlisted debenture covered by the section. The provision overrides the general rules and deems the full value of consideration, reduced by cost of acquisition and related expenditure, to be the capital gains arising from a short-term capital asset. No deduction is allowed for securities transaction tax in computing income under the head Capital Gains. en-us Tue, 04 Apr 2023 00:15:00 +0530 Fri, 29 May 2026 18:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41579 Special provision governs computation of capital gains on transfer, redemption, or maturity of a unit of a Specified Mutual Fund, a Market Linked Debenture, or an unlisted bond or unlisted debenture covered by the section. The provision overrides the general rules and deems the full value of consideration, reduced by cost of acquisition and related expenditure, to be the capital gains arising from a short-term capital asset. No deduction is allowed for securities transaction tax in computing income under the head Capital Gains. Act-Rules Income Tax Tue, 04 Apr 2023 00:15:00 +0530 https://www.taxtmi.com/acts?id=41579