TMI BlogAmendment of section 48 - mode of computation - in case of an assessee being a non-resident, any gains...Amendment of section 48 - mode of computation - in case of an assessee being a non-resident, any gains arising on account of appreciation of rupee against a foreign currency at the time of redemption of rupee denominated bond of an Indian company subscribed by him, shall be ignored for the purpose of computation of full value of consideration under the said section. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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