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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 sharehol .....

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s the funds then the company is liable to pay the tax Section 46(2): TAX TREATMENT IN THE HANDS OF THE SHAREHOLDERS Where a shareholder receives money or other assets at the time of liquidation of the company (in which he is a shareholder), section 4 .....

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