Income Tax: CBDT notifies Computation of Exempt Income from Transfer of GDRs, Rupee Denominated Bonds [Read Notification]

The Central Board of Direct Taxes (CBDT) on Monday inserted Rule 21AI under Income-tax Rules,1962 which provides for the  Computation of exempt income from transfer of GDRs, Rupee Denominated Bonds or Derivatives by Category-III AIFs. The Board has notified the Income-tax Amendment (22nd Amendment), Rules, 2021 which shall be effective from August 9, 2021. Rule […]
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