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

Income Tax - Capital Gains - Certain transactions not regarded as Transfer - 02 - Section 47(iii):- Transfer of capital .....

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nds of transferee If the transferee subsequently transfers the asset, whether period of holding by the previous owner sh .....

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Yes Provided that this clause shall not apply to transfer under a gift or irrevocable trust of a capital asset being sh .....

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