Long term capital gain in case of non - resident

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....bility -- U/s 112A @10% in excess of Rs.1,00,000 • If the asset is acquired on or before January 31, 2018, then cost of acquisition shall be higher of: • Actual Cost of Acquisition; OR • Sale Value or Fair Market Value (lower). 2. Listed Equity shares sold off market (Purchased in foreign currency or a case of re-investment) • Benefit of ....

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....ing the First Proviso or Second Proviso to Section 48, as the case may be, there is a loss under the head Capital Gains, then tax shall not be levied.) • Taxability--- • Flat 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 subsequen....

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....ailable. 8. Units of other Mutual Funds and units of business trust sold by shareholders who were allotted units of business trust in exchange of shares of SPV • Benefit of First Proviso to Section 48 and Second Proviso to Section 48--- First proviso is not applicable to units and second proviso available • Taxability---20% with indexation Slab of 2,50,000 is not avail....