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Transfer of capital assets in a demerger, being a share of a foreign company - Section 47(vicc)

Income Tax - Capital Gains - Certain transactions not regarded as Transfer - 10 - Section 47(vicc):- Transfer of capital assets in a demerger, being a share of a foreign company Section Transaction not regarded as transfer 47(vicc) (Applicable from A .....

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ld by the demerged foreign company to the resulting foreign company if: Persons holding at least 75% (in value) shares in the demerged foreign company should become shareholders in the resulting foreign company; The above transaction does not attract .....

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