Did you know? Back in 1983, India introduced a smart tax rule — Section 115 — specifically to attract Non-Resident Indian (NRI) investments. It allows NRIs to invest their foreign income in Indian stocks and switch between them within 6 months — without paying any Long-Term Capital Gains (LTCG) tax. This move gave NRIs a smooth, tax-free way to grow their wealth in Indian markets. And the best part? This benefit still exists today!