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  • Circular No. 28/2017 Clarification on indirect transfer provisions in case of redemption of share or interest outside india under income tax act
Shristi Rajput
April 30, 2026

Submitted By: Shristi Rajput

Circular No. 28/2017 Clarification on indirect transfer provisions in case of redemption of share or interest outside india under income tax act

It explains when such redemption transactions will or will not be treated as taxable indirect transfers in India, providing clarity for cross-border investment and taxation.

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