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Transfer of capital assets in a scheme of amalgamation being a share of a foreign company - Section 47(viab)

Income Tax - Capital Gains - Certain transactions not regarded as Transfer - 07 - Section Transaction not regarded as transfer 47(viab) (Applicable from AY 2016-17) Transfer of capital assets in a sch .....

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Indian company, held by the amalgamating foreign company to the amalgamated foreign company if: At least 25% of the shareholders of the amalgamating foreign company continue to remain shareholders of .....

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