CBDT: Non-STT scenarios for 10% LTCG u/s. 112A largely similar to erstwhile Sec. 10(38) regime

Oct 04,2018

CBDT issues final notification u/s. 112A(4) specifying nature of equity share acquisitions in respect of which requirement of payment of STT would not apply for 10% LTCG tax, no major changes vis-à-vis the draft notification; CBDT provides that the condition of chargeability to STT shall not apply to acquisitions of equity shares entered into i) before October 1, 2004 or ii) on or after the first day of October, 2004 other than the three 'specified' transactions'...

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