https://www.taxtmi.com/forum/issue?id=121018 BSV and BND are described as U.S.-listed ETF units rather than direct bond holdings, debentures, structured notes, or market-linked debt instruments. The relevant asset is the security transferred, not the nature of the ETF's underlying investments. Therefore, the bond-heavy composition of these ETFs does not by itself bring their sale within Section 50AA. Direct sales of U.S. corporate or government bonds, or structured notes, would require separate examination, subject to verifying that the securities sold were ETF units. en-us Sun, 12 Jul 2026 12:31:40 +0530 Mon, 13 Jul 2026 18:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121018 BSV and BND are described as U.S.-listed ETF units rather than direct bond holdings, debentures, structured notes, or market-linked debt instruments. The relevant asset is the security transferred, not the nature of the ETF's underlying investments. Therefore, the bond-heavy composition of these ETFs does not by itself bring their sale within Section 50AA. Direct sales of U.S. corporate or government bonds, or structured notes, would require separate examination, subject to verifying that the securities sold were ETF units. Discussion-Forum Income Tax Sun, 12 Jul 2026 12:31:40 +0530 https://www.taxtmi.com/forum/issue?id=121018