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Shailendra padhiyar 14/07/26 Shailendra padhiyar 14/07/26

Foreign individuals (not only NRIs / OCIs) now permitted to invest in listed Indian securities under Schedule III of NDI Rules

Shailendra padhiyar 08/09/25 Shailendra padhiyar 08/09/25

No Disallowance u/s 40A(3) where cash payments are genuine and verifiable

Shailendra padhiyar 14/08/25 Shailendra padhiyar 14/08/25

Compensation paid on cancellation of ‘agreement to sale’, allowable as cost of improvement

Shailendra padhiyar 07/08/25 Shailendra padhiyar 07/08/25

Share price derived as per Rule 11UA prevails over third party transaction price

Shailendra padhiyar 01/08/25 Shailendra padhiyar 01/08/25

Tax certainty provided by Delhi High Court on taxability of Category III AIFs