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Taxation on long term capital gains from stock investment by NRI

Posted: Sun Nov 06, 2011 9:05 pm
by anuj106
Dear ngupta_75,

- Yes, the income tax is chargeable similar to resident Indians. There no income tax on long term gains on shares listed on recognised stock exchanges.


- Also there are many other beneficial sections for the computation of taxable income of NRI's, which provide for conversion of cost and sale price in the same foreign currency in which they were purchased by the assessee.


For ex. Mr. A purchased shares of L & T worth US $ 10,000 in 1985, amounting to Rs.1,80,000/-.


He sold the same for Rs. 5,00,000/- in 2011. What would be his tax liability?


--------------------------------------------------Rs.-----------US$
Sales ( $ 1= Rs. 50) in 2011 ------------------5,00,000-------10,000
Purchase ($1= Rs. 18) in 1985----------------1,80,000-------10,000
Net Gain ------------------------------------3,20,000----------NIL

No capital gains tax would be payable in the instant case as the gains in dollar term is NIL.

Anuj
femaquery[at]gmail.com