Long term capital gain in case of non - resident
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....8377;1,00,000 * If the asset is acquired on or before January 31, 2018, then cost of acquisition shall be: * Actual Cost of Acquisition; OR * Sale Value or Fair Market Value (lower). whichever is higher. 2. Listed Equity shares sold off market (Purchased in foreign currency or a case of re-investment) * Benefit of First Proviso to Section 48 and Second Proviso to Section 48 --- First P....
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.... rate of 10%. * Slab of 2,50,000 is not available 5. Unlisted Equity shares sold through public offer and such sale forms part of public offer & STT paid by seller and shares subsequently listed (Whether purchased in Indian currency or foreign currency) * Benefit of First Proviso to Section 48 and Second Proviso to Section 48----N.A. * Taxability--- Exempt under section 10(38) 6. Unit of E....
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....d second proviso available * Taxability---20% with indexation Slab of 2,50,000 is not available 9. Listed Bonds and Debentures (purchased in foreign currency or a case of reinvestment) * Benefit of First Proviso to Section 48 and Second Proviso to Section 48--- First proviso to section 48 is applicable * Taxability--- Flat rate of 10% Slab of 2,50,000 is not available. 10. Listed Bonds and....