https://www.taxtmi.com/manuals?id=4516 Transfer of beneficial interest in securities is taxed in the hands of the beneficial owner when profits or gains arise on transfer executed by a depository or participant, and the depository is excluded from taxability. For capital gains computation and holding-period classification, the cost of acquisition and period of holding are determined on a first-in-first-out basis, including in cases involving multiple lots where specific identification is not possible. en-us Wed, 20 Mar 2024 16:51:00 +0530 Tue, 02 Jun 2026 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4516 Transfer of beneficial interest in securities is taxed in the hands of the beneficial owner when profits or gains arise on transfer executed by a depository or participant, and the depository is excluded from taxability. For capital gains computation and holding-period classification, the cost of acquisition and period of holding are determined on a first-in-first-out basis, including in cases involving multiple lots where specific identification is not possible. Manuals Income Tax Wed, 20 Mar 2024 16:51:00 +0530 https://www.taxtmi.com/manuals?id=4516