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Amendment of section 47

Clause 28 - Bills - DIRECT TAXES - Bill - Clause 28 - . 28. In section 47 of the Income-tax Act, with effect from the 1st day of April, 2017,- (A) after clause (viib), the following clause shall be inserted, namely:- (viic) any transfer of Sovereign .....

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e omitted; (II) after clause (e), the following clause shall be inserted, namely:- (ea) the total value of the assets as appearing in the books of account of the company in any of the three previous years preceding the previous year in which the conv .....

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r units, held by him in the consolidating plan of a mutual fund scheme, made in consideration of the allotment to him of a capital asset, being a unit or units, in the consolidated plan of that scheme of the mutual fund. Explanation.-For the purposes .....

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Funds) Regulations, 1996 made under the Securities and Exchange Board of India Act, 1992 (15 of 1992); (b) consolidated plan means the plan with which the consolidating plan merges or which is formed as a result of such merger; (c) mutual fund means .....

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the said section so as to provide that any redemption of Sovereign Gold Bond issued by the Reserve Bank of India under the Sovereign Gold Bond Scheme, 2015, by an assessee being an individual shall not be considered as transfer. Sub-clause (B) of th .....

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