Capital Gains - transfer made outside India of a capital asset being rupee denominated bond of Indian company issued outside India, by a non-resident to another non-resident shall not be regarded as transfer - Budget 2017-18 w.e.f. AY 2018-19

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....ansfer - Budget 2017-18 w.e.f. AY 2018-19<br>Clause - 023 - Amendment of section 47. THE FINANCE BILL, 2017<br>Bill <br>Act-Rules<br>Dated:- 3-2-2017<br>Clause - 023 - Amendment of section 47. THE F....

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....nture-stock or deposit certificates in any form, of a company into shares or debentures of that company is not regarded as transfer. It is proposed to insert a new clause (viiaa) in section 47 so as ....