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Capital Gains - Certain transactions not regarded as Transfer
Home List Manuals Income Tax Manual Capital Gains - Certain transactions not regarded as Transfer

Capital Gains - Certain transactions not regarded as Transfer

Ch. No.

Topic

1

Distribution of capital asset on total or partial partition of HUF - Section 47(i)

2

Transfer of capital asset under a gift, will or an irrevocable trust - Section 47(iii)

3

Transfer of a capital asset by a holding company to its 100% subsidiary company & vice versa - Section 47(iv) & 47(v)

4

Transfer of a capital asset by the amalgamating company to the amalgamated company - Section 47(vi)

5

Transfer of shares held in an Indian company, by the amalgamating foreign company to the amalgamated foreign company - Section 47(via)

6

Transfer of capital assets in a scheme of amalgamation of a banking company with a banking institution - Section 47(viaa)

7

Transfer of capital assets in a scheme of amalgamation, being a share of a foreign company - Section 47(viab)

8

Transfer in a demerger of a capital asset by the demerged company to resulting company - Section 47(vib)

9

Transfer of shares held in an Indian company by a demerged foreign company to the resulting foreign company - Section 47(vic)

10

Transfer of capital assets in a demerger, being a share of a foreign company - Section 47(vicc)

11

Transfer or issue of shares by the resulting company in a scheme of demerger to the shareholders of the demerged company. - Section 47(vid)

12

Transfer by a shareholder, in a scheme of amalgamation, of the shares held by him in the amalgamating company - Section 47(vii)

13

Any transfer of bonds or GDR referred to in Sec. 115AC, made outside India by a Non-Resident to another Non-resident - Section 47(viia)

14

Transfer outside India of rupee denominated bond by a non-resident to another non- resident - Section 47(viiaa)

15

Any transfer of capital asset, being a Govt. security made outside India, by a non-resident to another non-resident - Section 47(viib)

16

Any transfer of a capital asset, being any work of art, book, drawing, painting and photograph to the Govt. - Section 47(ix)

17

Any transfer by way of conversion of bonds or debentures of a company into the shares or debentures of that company - Section 47(x)

18

Any transfer by way of conversion of bonds referred to in Section 115AC(1)(a) into shares or debentures of any company - Section 47(xa)

19

Transfer by way of conversion of preference shares of a company to its equity shares - Section 47(xb)

20

Transfer of land by a sick industrial company which is managed by its workers’ co-operative - Section 47(xii)

21

Transfer of membership right in a stock exchange - Section 47(xiiia)

22

Transfer involved in a scheme of lending of securities - Section 47(xv)

23

Any transfer of a capital asset in a transaction of reverse mortgage - Section 47(xvi)

24

Any transfer of a capital asset, being share of a Special Purpose Vehicle (SPV) to a business trust - Section 47(xvii)

25

Any transfer by a unit holder of a capital asset, held by him in the consolidating scheme of mutual fund - Section 47(xviii)

26

Firm succeeded by a company & Sole Proprietary concern succeeded by a company - Section 47(xiii) & 47(xiv)

27

Conversion of company into LLP - Section 47(xiiib)

 
 
 
 
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