Ans. As a consequence of the amendment bringing securities held by investment fund as a capital asset, the transfer of such securities shall be taxed as capital gains. Consequently, the income shall ...

Finally, there are venture capital companies that concentrate solely on supplying funds for management-led buyouts. There are several types of venture capital: Private venture capital partnerships ...

This amendment will take effect from the 1st day of April, 2026 and shall accordingly, apply in relation to the assessment year 2026-27 and subsequent assessment years. Clause 3 of the Bill seeks to ...