193 — 193. Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer.
IT Rules
Original Rule Text
193. Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer. — This chunk describes various key terms related to Information Technology, banking, industries, and subsidiaries as defined in the provided text. “information technology software” means any representa... — Rule 193 of IT2025