https://www.taxtmi.com/manuals?id=4427 Section 94(7) denies loss relief where a person buys securities or units within three months before the record date and disposes of them within the specified post-record-date periods while receiving exempt dividend or income; losses are ignored to the extent they do not exceed the exempt dividend or income. Defined terms include record date, securities (stocks and shares), and unit (business trust units, specified fund units, and beneficial interests in alternative investment funds). Certain taxed-in-recipient scenarios and tax-election outcomes affect applicability. en-us Thu, 18 Jan 2024 16:40:00 +0530 Thu, 18 Jan 2024 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4427 Section 94(7) denies loss relief where a person buys securities or units within three months before the record date and disposes of them within the specified post-record-date periods while receiving exempt dividend or income; losses are ignored to the extent they do not exceed the exempt dividend or income. Defined terms include record date, securities (stocks and shares), and unit (business trust units, specified fund units, and beneficial interests in alternative investment funds). Certain taxed-in-recipient scenarios and tax-election outcomes affect applicability. Manuals Income Tax Thu, 18 Jan 2024 16:40:00 +0530 https://www.taxtmi.com/manuals?id=4427