In general, most transactions and investments made by investors both domestic and foreign are into shares of companies. These companies could be listed or unlisted. The nuances involved in either of these fransactions would depend on the specific facts of each case.
While there are a myriad set of laws applicable at the time of investments into or acquiring shares, we have focussed on some of the income tax aspects of certain modes of divestments, i.e. sale of shares, capitar reduction, and buyback of shares.
Please refer to the below document to read the full article by Kumarmanglam Vijay and Surajkumar Shetty, published in Chambers of Tax Consultants.
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