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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Part E. - Capital gains This
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Section 47 - Transactions not regarded as transfer - Income-tax Act, 1961

  1. Manual - MAT - Computation of Book Profits - Additions - Explanation 1

  2. Manual - Exceptions to the rule that losses can be carried forward for eight assessment years

  3. Manual - Exceptions to the rule that the assessee must be the same

  4. Manual - Section 35AD - Deduction in respect of expenditure on Specified Business

  5. Manual - Section 43(1) - Actual Cost

  6. Manual - Conversion of company into LLP - Section 47(xiiib)

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

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

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

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

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

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

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

  14. Manual - 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)

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

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

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

  18. Manual - 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)

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

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

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

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

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

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

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

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

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

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

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

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

  31. Manual - How to determine Period of Holding

 


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