Section 47(viia) - Any transfer of bonds or GDR referred to in Sec. 115AC, made outside India by a Non-Resident to another Non-resident - Income Tax - Ready Reckoner - Income Tax

Section 47(viia) :- Any transfer of bonds or GDR referred to in Sec. 115AC , made outside India by a Non-Resident to another Non-resident Section Transaction not regarded as transfer Transferor u/s 2(47) Transferee u/s 2(47) Capital asset involved u/s 2(14) 47(viia) Transfer referred to u/s 115AC(1) outside India Non-resident Non-resident Bonds and GDRs referred to u/s 115AC