NISM 10B Investment Adviser Level 2 Notes
Page 69 Of 180
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Slump Sale: Transfer of undertaking for lump-sum consideration.
Gift Taxation: Gifts of capital assets taxable in recipient’s hands.
Inheritance: Not taxable as capital gains at the time of receipt.
Rupee Denominated Bonds: Special tax treatment for non-resident transfers.
Gold Monetization Scheme: Capital gains exempt on deposit redemption.
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