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Capital Gains - Certain transactions not regarded as Transfer
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Income Tax - Ready Reckoner

Capital Gains - Certain transactions not regarded as Transfer

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Chapters / List

  1. Section 47(i) - Distribution of capital asset on total or partial partition of HUF
  2. Section 47(iii) - Transfer of capital asset under a gift, will or an irrevocable trust
  3. Section 47(iv) & 47(v) - Transfer of a capital asset by a holding company to its 100% subsidiary company & vice versa
  4. Section 47(vi) - Transfer of a capital asset by the amalgamating company to the amalgamated company
  5. Section 47(via) - Transfer of shares held in an Indian company, by the amalgamating foreign company to the amalgamated foreign company
  6. Section 47(viaa) - Transfer of capital assets in a scheme of amalgamation of a banking company with a banking institution
  7. Section 47(viab) - Transfer of capital assets in a scheme of amalgamation, being a share of a foreign company
  8. Section 47(vib) - Transfer in a demerger of a capital asset by the demerged company to resulting company
  9. Section 47(vic) - Transfer of shares held in an Indian company by a demerged foreign company to the resulting foreign company
  10. Section 47(vica) - Transfer in a business re-organisation
  11. Section 47(vicb) - Transfer by a shareholder, in a business reorganisation
  12. Section 47(vicc) - Transfer of capital assets in a demerger, being a share of a foreign company
  13. Section 47(vid) - Transfer or issue of shares by the resulting company in a scheme of demerger to the shareholders of the demerged company
  14. Section 47(vii) - Transfer by a shareholder, in a scheme of amalgamation, of the shares held by him in the amalgamating company
  15. Section 47(viia) - Any transfer of bonds or GDR referred to in Sec. 115AC, made outside India by a Non-Resident to another Non-resident
  16. Section 47(viiaa) - Transfer outside India of rupee denominated bond by a non-resident to another non- resident
  17. Section 47(viiab) - Transfer by a non-resident on a recognized stock exchange located in any International Financial Services Centre
  18. Section 47(viib) - Any transfer of capital asset, being a Govt. security made outside India, by a non-resident to another non-resident
  19. Section 47(viic) - Transfer of Sovereign Gold Bond issued by the Reserve Bank of India
  20. Section 47(viid)- conversion of gold into Electronic Gold Receipt issued by a Vault Manager, or conversion of Electronic Gold Receipt into gold
  21. Section 47(ix) - Any transfer of a capital asset, being any work of art, book, drawing, painting and photograph to the Govt.
  22. Section 47(x) - Any transfer by way of conversion of bonds or debentures of a company into the shares or debentures of that company
  23. Section 47(xa) - Any transfer by way of conversion of bonds referred to in Section 115AC(1)(a) into shares or debentures of any company
  24. Section 47(xb) - Transfer by way of conversion of preference shares of a company to its equity shares
  25. Section 47(xii) - Transfer of land by a sick industrial company which is managed by its workers’ co-operative
  26. Section 47(xiii) - Conversion of partnership firm into company
  27. Section 47(xiiia) - Transfer of membership right in a stock exchange
  28. Section 47(xiiib) - Conversion of unlisted company to LLP
  29. Section 47(xiv) - Conversion of a Sole Proprietary Concern into a Company
  30. Section 47(xv) - Transfer involved in a scheme of lending of securities
  31. Section 47(xvi) - Any transfer of a capital asset in a transaction of reverse mortgage
  32. Section 47(xvii) - Any transfer of a capital asset, being share of a Special Purpose Vehicle (SPV) to a business trust
  33. Section 47(xviii) - Any transfer by a unit holder of a capital asset, held by him in the consolidating scheme of mutual fund
  34. Section 47(xix) - Transfer by a unit holder in the consolidating plan of a mutual fund scheme
  35. Section 47(xx) - any transfer of a capital asset, being an interest in a joint venture, held by a public sector company
 
 
 

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