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CBDT notifies transactions for which the condition of chargeability to STT for claiming exemption under Section 10(38) of the Income Tax Act, 1961 shall not apply

News and Press Release - Dated:- 6-6-2017 - Section 10(38) of the Income-tax Act, 1961 ( the Act ), prior to its amendment by Finance Act, 2017 provided that the income arising by way of a transfer of long term capital asset, being equity share in a .....

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e as exempt long term capital gain by entering into sham transactions, the Finance Act, 2017 amended the provisions of Section 10(38) of the Act to provide that exemption under this section for income arising on transfer of equity share acquired or o .....

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all notify the acquisition for which the condition of chargeability to STT shall not apply. In view of the above, it has been notified that the condition of chargeability to STT shall not apply to all transactions of acquisitions of equity shares ent .....

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