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Section 115AC - Tax on income from bonds or global depository receipts purchased in foreign currency or capital gains arising from their transfer

Income Tax - Computation of Income or Rate of Tax in case of Specified Income or in Specified Type of Assesses (Section 115 series) - 03 - SEC - 115AC: Tax on income from bonds or global depository receipts purchased in foreign currency or capital ga .....

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ment, and purchased by him in foreign currency, or 10% (b) income by way of dividends other than dividends referred to in section 115-O on GDR 10% (c) income by way of long-term capital gains arising from the transfer of bonds referred to in clause ( .....

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