215 — 215. Capital gains on transfer of foreign exchange assets not to be charged in certain cases
IT Rules
Original Rule Text
215. Capital gains on transfer of foreign exchange assets not to be charged in certain cases — This chunk pertains to the definition of 'cost' and 'net consideration' in relation to new assets acquired using deposits mentioned in section 212(e)
(iii) or (v), and the subsequent treatment of capi... — Rule 215 of IT2025