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Income Tax Exemption under Section 10(36) of Income Tax Act, 1961


Eligible Assessee

Any assessee




Nature of Income

Long term capital gains on transfer of eligible equity shares


Amount Exempt

Entire amount


Conditions laid down for Tax Exemption u/s 10(36)

  1. The transfer took place after 1.3.2003 but before 1.3.2004.

  2. Transactions are entered into on a recognized stock exchange

  3. eligible equity shares mean


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