https://www.taxtmi.com/acts?id=47016 Amendment to section 5 inserts a clause allowing the Central Government to notify specified debentures issued by public sector companies as qualifying for exemption where held by an individual or HUF, defines public sector company for this purpose, deems funds in Non-resident (External) Accounts in Indian banks to be monies brought into India on return, expands the temporal scope for monies brought into India to one year before return and thereafter, and revises the holding-period rule for Capital Investment Bonds and the specified debentures to subscription date or a six-month minimum ending with the valuation date. en-us Fri, 03 Jan 2025 15:34:22 +0530 Fri, 03 Jan 2025 15:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47016 Amendment to section 5 inserts a clause allowing the Central Government to notify specified debentures issued by public sector companies as qualifying for exemption where held by an individual or HUF, defines public sector company for this purpose, deems funds in Non-resident (External) Accounts in Indian banks to be monies brought into India on return, expands the temporal scope for monies brought into India to one year before return and thereafter, and revises the holding-period rule for Capital Investment Bonds and the specified debentures to subscription date or a six-month minimum ending with the valuation date. Act-Rules F. Acts / Amendment Acts Fri, 03 Jan 2025 15:34:22 +0530 https://www.taxtmi.com/acts?id=47016