<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Special provision for computation of capital gains in case of Market Linked Debenture.</title>
    <link>https://www.taxtmi.com/acts?id=51607</link>
    <description>Gains on transfer, redemption or maturity of Market Linked Debentures, certain units of Specified Mutual Funds, and specified unlisted bonds or debentures are treated as short-term capital gains and computed as full value of consideration minus cost of acquisition and transfer-related expenditure; securities transaction tax paid is not deductible. Market Linked Debenture and Specified Mutual Fund are defined by reference to a debt principal component with market-linked returns and a fund investing substantially in debt and money market instruments respectively.</description>
    <language>en-us</language>
    <pubDate>Wed, 13 Aug 2025 19:05:03 +0530</pubDate>
    <lastBuildDate>Wed, 03 Sep 2025 17:40:28 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=842997" rel="self" type="application/rss+xml"/>
    <item>
      <title>Special provision for computation of capital gains in case of Market Linked Debenture.</title>
      <link>https://www.taxtmi.com/acts?id=51607</link>
      <description>Gains on transfer, redemption or maturity of Market Linked Debentures, certain units of Specified Mutual Funds, and specified unlisted bonds or debentures are treated as short-term capital gains and computed as full value of consideration minus cost of acquisition and transfer-related expenditure; securities transaction tax paid is not deductible. Market Linked Debenture and Specified Mutual Fund are defined by reference to a debt principal component with market-linked returns and a fund investing substantially in debt and money market instruments respectively.</description>
      <category>Act-Rules</category>
      <law>Income Tax</law>
      <pubDate>Wed, 13 Aug 2025 19:05:03 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/acts?id=51607</guid>
    </item>
  </channel>
</rss>