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Transfer of Capital Asset - Section 2(47)

Income Tax - Capital Gains - 05 - TRANSFER OF CAPITAL ASSET [SECTION 2(47)] Transfer in relation to a capital asset, includes sale, exchange or relinquishment of the asset or the extinguishment of any rights therein or the compulsory acquisition ther .....

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ption of listed preference shares amounts to transfer and will result in capital gains in the hands of preference shareholder. Exchange of shares of one company with shares of another company amounts to transfer and results in capital gains in the ha .....

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regarded as transfer (Section 46 and 47): Where assets of a company are distributed to its shareholders on its liquidation Distribution of capital asset on total or partial partition of HUF Transfer of capital asset under gift or will or irrevocable .....

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