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Taxation of Capital Gain on Sale of Shares under the Income Tax Act, 1961

5 July 2025 by Aditya Narayan Parida

The taxation of capital gains arising from the sale of shares in India depends on several factors such as the type of shares (listed/unlisted), the period of holding, and whether Securities Transaction Tax (STT) has been paid. Below is a …

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Dematerialization of Shares by Section 8 Companies as per Companies Act 2013

15 January 2025 by Aditya Narayan Parida
section 8

Rule 9B of the Companies Act, 2013, specifies that after September 30, 2024, securities of Section 8 companies can only be transferred in dematerialized form. Dematerialization of Shares by Section 8 Companies: The Ministry of Corporate Affairs (MCA) issued a …

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