Section 47(viaa) - Transfer of capital assets in a scheme of amalgamation of a banking company with a banking institution

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ready Reckoner - Income Tax - Manuals - Section 47(viaa) :- Transfer of capital assets in a scheme of amalgamation of a banking company with a banking institution Section Transaction not regarded as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 49 Banking Institution u/s 45(15) of Banking Regulation Act, 1949 any capital asset Cost to the previous owner/transferor Banking company POH of previous owner shall also be considered - Manuals - R .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X