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Capital Gains In Case Of Non-Residents - FIRST PROVISO TO SECTION 48

Income Tax - Capital Gains - 21 - FIRST PROVISO TO SECTION 48: CAPITAL GAINS IN CASE OF NON-RESIDENTS In case of an assessee who is a non-resident (including foreign company) the capital gain arising from the transfer of shares or debentures in an Indian company, Shall be computed by converting the cost of acquisition of the asset the expenditure incurred wholly and exclusively in connection with such transfer and sale consideration received or accruing as a result of transfer of capital asset i .....

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