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Transfer by a non-resident on a recognised stock exchange located in any International Financial Services Centre - Section 47(viiab)

..... al Services Centre [inserted by FA 2018, wef 1/4/2019 Section Transaction not regarded as transfer Transferor u/s 2(47) Transferee u/s 2(47) Capital asset involved u/s 2(14) 47(viiab) Transfer made by .....

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..... denominated Bond of an Indian Company; or (c) Derivative or (d) such other securities as may be notified by the Central Government in this behalf [inserted by FINANCE (NO. 2) ACT, 2019 wef 1/4/2020] N .....

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