Sebi's tweak on capital gains simplifies securities transfer from nominee to legal heir. Check details
- Posted on September 19, 2025
- By Business News Today
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Sebi's tweak on capital gains simplifies securities transfer from nominee to legal heir. Check details

Sebi has simplified the process of transferring securities from nominees to legal heirs by introducing a standard reason code ‘TLH. Effective January 1, 2026, this ensures exemption clarity under Section 47 of the Income Tax Act.