Tags: 'BSE index',
'Yashwant Sinha/ Finance Minister',
'Double Tax Avoidance Convention (DTAC)',
'public interest litigation (PIL)',
'certificate of 'residence',
'funds transfer',
capital gains tax,
'fluctuating policy environment',
ownership,
'Foreign institutional investors (FIIs)',
'Mauritius',
'Central Board of Direct Taxes (CBDT)'