Transfer by a non-resident on a recognized stock exchange located in any International Financial Services Centre - (New) Section 70(1)(r) / (Old) Section 47(viiab)

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....er 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)(r) Transfer of a capital asset made by a non-resident on a recognised stock exchange located in any International Financial Services Centre, where the consideration for such transaction is paid or payable in forei....