https://www.taxtmi.com/acts?id=51802 Income arising to specified eligible persons in an International Financial Services Centre, or from specified IFSC-linked activities, is excluded from total income subject to stated conditions. The exclusions cover gains from transfer of capital assets and securities by a specified fund, income from securities issued by non-residents, income from a securitisation trust, certain derivative-related income of non-residents, royalty or interest on aircraft or ship leases, portfolio income credited to an offshore banking unit account, capital gains on transfer of shares of an IFSC leasing company, specified fund income, relocation-related capital gains, dividends from an IFSC leasing unit, and interest payable by an IFSC unit on borrowed moneys. en-us Thu, 14 Aug 2025 13:08:02 +0530 Thu, 02 Apr 2026 15:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51802 Income arising to specified eligible persons in an International Financial Services Centre, or from specified IFSC-linked activities, is excluded from total income subject to stated conditions. The exclusions cover gains from transfer of capital assets and securities by a specified fund, income from securities issued by non-residents, income from a securitisation trust, certain derivative-related income of non-residents, royalty or interest on aircraft or ship leases, portfolio income credited to an offshore banking unit account, capital gains on transfer of shares of an IFSC leasing company, specified fund income, relocation-related capital gains, dividends from an IFSC leasing unit, and interest payable by an IFSC unit on borrowed moneys. Act-Rules Income Tax Thu, 14 Aug 2025 13:08:02 +0530 https://www.taxtmi.com/acts?id=51802