Taxable as income from other sources in the hands of the investor
Any assessee (individual or non-individual; resident or non-resident) transferring shares other than the ones quoted on any RSE
FMV of the shares shall be deemed to be the sales consideration
To boost the investment in eligible start-ups, a new exemption offered to taxpayers (individual or HUF only) from long-term capital gains arising from the transfer of residential property.
Incorporated in India during the relevant FY in which the capital gain arises to the due date of filing return of income.
Means new plant and machinery but does not include: