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Capital Gains - conversion of preference shares of a company into equity shares of that company shall also not be regarded as transfer - Budget 2017-18 w.e.f. AY 2018-19

Dated:- 3-2-2017 - Clause - 023 - Amendment of section 47. THE FINANCE BILL, 2017 Clause 23 of the Bill seeks to amend s .....

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n transfers of capital assets are not chargeable to tax under section 45 of the Act. Further, under the existing provisi .....

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sit certificates in any form, of a company into shares or debentures of that company is not regarded as transfer. It is .....

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