Any transfer of capital asset, being a Govt. security made outside India, by a non-resident to another non-resident - (New) Section 70(1)(s) / (Old) Section 47(viib)

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....r Section 70 of the Income Tax Act, 2025 [ From  01.04.2026 ] Section Transaction not regarded as transfer Transferor Transferee   Capital asset involved 70(1)(s) Transfer of a capital asset made outside India through an intermediary dealing in settlement of securities, by a non-resident to another non-resident; Non-resident Non-resident be....