209 — 209. Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
IT Rules
Original Rule Text
209. Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer — "Provisions related to Global Depository Receipts, including tax implications and exemptions for non-residents." No. 1); or Global Depository Receipts referred to in sub-section (1)(Table: Sl. No. 2)... — Rule 209 of IT2025