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Home / Tolley's Global Mobility: Personal Taxes /India /IN1 Overview of the tax regime in India /IN1.4 Taxation of non-residents / IN1.4.2 Capital gains tax

IN1.4.2 Capital gains tax

India

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•�� In cases where a non-resident purchases shares or debentures of Indian companies in foreign currency, the first proviso to section 48 of the Act provides the methodology for determining the capital gains. Cost of acquisition and sale consideration is to be determined in the same currency used

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IR1.3.3 Other taxes in Ireland

US2.3.4 Sale of property by a non-resident alien

FR2.4.1 Taxation of French resident landlords

FR3.2.2 Types of power of attorney

UK2.1.7 UK council tax and business rates on UK property

IS2.6 Use of trust or other similar vehicle to assist in personal tax planning for wealth

FR2.4.2 Taxation of non-resident landlords

IS2.8.4 Closing a small business

SG1.4.4 Inheritance tax

AU3.2.6 Probate/letters of administration

FR2.7.1 French matrimonial regimes

AU2.5.1 General CGT implications of transfers between spouses

UK1.8.1 Double tax relief in the UK for individuals—relief under double tax treaty

AU2.6.8 Foreign income tax offset (FITO)

IR3.1.3 Other non EEA nationals

IS2.8.6 Voluntary vs involuntary liquidation by court order

FR2.12.1 Dissolution-voluntary closure of a company

IN3.1 How to obtain an Indian residence certificate

SG2.6.2 Prescribed locally administered trusts

FR3.2.1 Formal requirements of the power of attorney

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