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Determination of cost of specified transfers u/s 49 - in case of conversion of preference shares of a company into equity shares of that company - Budget 2017-18 w.e.f. AY 2018-19

Dated:- 3-2-2017 - Clause - 025 - Amendment of section 49. THE FINANCE BILL, 2017 Clause 25 of the Bill seeks to amend s .....

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ed to insert a new sub-section (2AE) in the said section so as to provide that where the capital asset, being equity sha .....

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tion 47, the cost of acquisition of the asset shall be deemed to be the cost of the preference share in relation to whic .....

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