Capital gains transfer exclusions cover restructurings, fund relocations, gold conversions and specified cross-border transactions. Transactions specified in section 70 are excluded from the transfer provisions under the capital gains framework, subject to the conditions attached to each category. The exclusions cover partition of a Hindu undivided family, transfers under a will, gift or irrevocable trust, amalgamation and demerger transactions, business reorganisation of co-operative banks, specified offshore and IFSC transactions, lending of securities, reverse mortgage, relocation of funds, sovereign gold bond redemption, conversion of gold into Electronic Gold Receipt, and conversions of bonds, debentures and preference shares into shares or debentures.