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Government withdraws enhanced surcharge on tax payable on transfer of certain assets सरकार कुछ परिसंपत्तियों के हस्तांतरण पर देय कर पर बढ़ा अधिभार वापस ले रहीं हैं।

Press Information Bureau  Government of India Ministry of Finance 24-August-2019 12:42 IST Government withdraws enhanced surchar...

Press Information Bureau 
Government of India
Ministry of Finance
24-August-2019 12:42 IST

Government withdraws enhanced surcharge on tax payable on transfer of certain assets 

पूंजी बाजार में निवेश को प्रोत्साहित करने के लिए, इक्विटी शेयर / यूनिट के हस्तांतरण से उत्पन्न आय पर विशेष दर पर देय कर पर देय वित्त (नं। 2) अधिनियम, 2019 द्वारा लगाए गए बढ़ाए गए अधिभार को वापस लेने का निर्णय लिया गया है। डेरिवेटिव (भविष्य और विकल्प) को पूंजीगत संपत्ति के रूप में नहीं माना जाता है और डेरिवेटिव के हस्तांतरण से उत्पन्न होने वाली आय को व्यापार आय और कर की सामान्य दर के लिए उत्तरदायी माना जाता है। हालांकि, विदेशी संस्थागत निवेशकों (FPI) के मामले में, डेरिवेटिव को पूंजीगत संपत्ति के रूप में माना जाता है और उसी के हस्तांतरण से उत्पन्न होने वाले लाभ को पूंजीगत लाभ के रूप में माना जाता है और धारा 115AD के प्रावधानों के अनुसार कर की एक विशेष दर के अधीन किया जाता है। अधिनियम की। इसलिए, यह भी तय किया गया है कि एफपीआई द्वारा डेरिवेटिव (भविष्य और विकल्प) के हस्तांतरण से उत्पन्न होने वाले लाभ पर देय कर, जो अधिनियम की धारा 115 क के तहत कर की विशेष दर के लिए उत्तरदायी हैं, को भी बढ़ाया अधिभार के लाभ से छूट दी जाएगी। ।

 Govt+withdraws+enhanced+surcharge+on+tax
In order to encourage investment in the capital market, it has been decided to withdraw the enhanced surcharge levied by Finance (No. 2) Act, 2019 on tax payable at special rate on income arising from the transfer of equity share/unit referred to in section 111A and section 112A of the Income-tax Act,1961(the 'Act') from the current FY 2019-20. The following capital assets are mentioned in section 111A and section 112A of the Act:
  • Equity shares in a company;
  • Unit of an equity oriented fund; and
  • Unit of a Business Trust
The derivatives (Future & options) are not treated as capital asset and the income arising from the transfer of the derivatives is treated as business income and liable for normal rate of tax. However, in the case of Foreign Institutional Investors (FPI), the derivatives are treated as capital assets and the gains arising from the transfer of the same is treated as capital gains and subjected to a special rate of tax as per the provisions of section 115AD of the Act. Therefore, it is also decided that the tax payable on gains arising from the transfer of derivatives (Future & options) by FPI which are liable to special rate of tax under section 115AD of the Act shall also be exempted from the levy of the enhanced surcharge.

Therefore, the enhanced surcharge shall be withdrawn on tax payable at special rate by both domestic as well as foreign investors on long-term & short-term capital gains arising from the transfer of equity share in a company or unit of an equity oriented fund/business trust which are liable for securities transaction tax and also on tax payable at special rate under section 115AD by the FPI on the capital gains arising from the transfer of derivatives. However, the tax payable at normal rate on the business income arising from the transfer of derivatives to a person other than FPI shall be liable for the enhanced surcharge.
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Indian Govt Scheme - Sarkari Yojna - सरकारी योजना: Government withdraws enhanced surcharge on tax payable on transfer of certain assets सरकार कुछ परिसंपत्तियों के हस्तांतरण पर देय कर पर बढ़ा अधिभार वापस ले रहीं हैं।
Government withdraws enhanced surcharge on tax payable on transfer of certain assets सरकार कुछ परिसंपत्तियों के हस्तांतरण पर देय कर पर बढ़ा अधिभार वापस ले रहीं हैं।
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Indian Govt Scheme - Sarkari Yojna - सरकारी योजना
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