Any transfer of bonds or GDR referred to in Sec. 115AC, made outside India by a Non-Resident to another Non-resident - (New) Section 70(1)(p) / (Old) Section 47(viia)

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....der Section 70 of the Income Tax Act, 2025 [ From 01.04.2026 ] Section Transaction not regarded as transfer Transferor  Transferee  Capital asset involved What is the cost in the hands of transferee 70(1)(p) Transfer of a capital asset, being bonds or Global Depository Receipts as referred to in section 209(1), made outside India Non-resident ....