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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 if the following three conditions are satisfied: Condition 1 Assets are distributed by a company. Condition 2 Assets are distributed at the time of liquidation. Condition 3 Assets are distributed to the shareholders If all the three conditions are satisfied, there is no transfer in such distribution and capi .....

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