How to Determine Holding Period for Shares Received on Account of Convertible Debenture ?

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NOTIFICATION NO. SO 1146(E) [NO.18/2016 (F.NO.142/1/2016-TPL], DATED 17-3-2016 In exercise of the powers conferred by section 2, read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:— 1. (1) These rules may be called…

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