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Qualified Foreign Investor

1961 Section 194LD(2), Explanation(c)by reference

Income by way of interest on certain bonds and Government securities.

qualifying company

1961 Section 115V(g)

Definitions.

2025 Section 235(h)

Interpretation.

Same term in the corresponding section (not paired by the Department)

qualifying ship

1961 Section 115V(h)

Definitions.

2025 Section 235(i)

Interpretation.

Same term in the corresponding section (not paired by the Department)

quoted share

1961 Section 50CA, Explanation

For the purposes of this section

Special provision for full value of consideration for transfer of share other than quoted share.

2025 Section 79(3)

For the purposes of this section

Special provision for full value of consideration for transfer of share other than quoted share.

Same term in the corresponding section (not paired by the Department)