What is Securities Lending and Borrowing....?

 What Securities Lending and Borrowing (SLB) and Taxability of Income Earn by Lender through Securities lending in which Head of Income?

• #SLB is a Mechanism through Which Investors Lend their share to other Persons means Borrower.

• In SLB Two-person LENDER & Borrower.

• #Lender those Person who Invest in share for # long-term purpose.

• #Borrower in SLB usually short sellers.

• Borrower will be pay Interest or fees to Lender As per #Sebi #rule.

• Securities Borrowing #maximum period is 12 #months.

• In SLB Question arising #Income #tax purpose #Taxablity of #income earn by Lender means Interest or Fees is taxable in which head of Income?

● and the answer is taxable in the head of INCOME FROM OTHER SOURCES & not in CAPITAL GAIN HEAD because in this transaction no any #tranfer.
#investment #realestate #share 

#finance