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of <h1>Capital Asset Transfers Between Holding and Subsidiary Companies Now Align with Section 47 Tax Regulations</h1> The amendment modifies Section 43 of the Income Tax Act, addressing capital asset transfers between holding and subsidiary companies. It stipulates that when such transfers occur and meet specific conditions under Section 47, the transferee company's actual cost or written down value of the capital asset shall be calculated as if the transferor company had continuously held the asset for business purposes.
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