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 Interpretation Of Central Goods And Services Tax (Cgst) Act (Part-1)

Capital gains in respect of units of Mutual Funds under the Fixed maturity Plans on extension of their term !New 9 April 2015
April, 10th 2015

As per the provisions of the income-tax Act,1961 (hereinafter referred to as the Act ) prior to the amendment made by the finance (No.2) Act,2014 assets in the nature as long term capital assets if held for a period of more tham twelve months as against the holding period of more than thirty-sixmonthsin case of other assets.

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