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Capital Gain on Distribution Of Assets By Companies In Liquidation - Sec. 46

Income Tax - Capital Gains - 17 - SEC - 46: CAPITAL GAIN ON DISTRIBUTION OF ASSETS BY COMPANIES IN LIQUIDATION Section 46(1): TAX TREATMENT IN THE HANDS OF COMPANY This section is applicable where the assets of the company are distributed to shareholders on the liquidation of the company and there is no transfer in such distribution and capital gain is not chargeable in the hands of the company. In case if the liquidator sells the assets of the company resulting in a capital gain, and distribute .....

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