Section 115ACA(1)(a) in The Income Tax Act, 1961

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Union of India - Subsection

Section 115ACA(1)(a) in The Income Tax Act, 1961

(a)income by way of dividends [***] on Global Depository Receipts of an Indian company engaged in specified knowledge based industry or service, issued in accordance with such Employees' Stock Option Scheme as the Central Government may, by notification in the Official Gazette, specify in this behalf and purchased by him in foreign currency; or

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Union of India - Subsection

Section 115ACA(1)(a) in The Income Tax Act, 1961