April 21, 2026
Submitted By: Shristi Rajput
F.No 279 /Misc/M93/2018-ITJ Special order of board under section 268A in case involving bogus LTCG through penny stock
F.No. 279/Misc/M-93/2018-ITJ (CBDT Special Order under section 268A): This special order directs that appeals in cases of bogus Long-Term Capital Gains (LTCG) through penny stocks should be not filed or withdrawn below specified tax-effect limits, but exceptions are made due to widespread tax evasion concerns, allowing appeals even below monetary thresholds in such suspected bogus LTCG cases.
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