1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Section 47(via) exempts certain foreign company share transfers from capital gains tax under specific shareholder and tax conditions.</h1> Section 47(via) of the Income Tax Act addresses the transfer of shares held in an Indian company by an amalgamating foreign company to an amalgamated foreign company. This transaction is not regarded as a transfer for capital gains tax purposes if at least 25% of the shareholders of the amalgamating foreign company remain shareholders of the amalgamated foreign company and the transfer does not incur capital gains tax in the country where the amalgamating company is incorporated. The cost and period of holding are based on the previous owner's details.
TaxTMI 
TaxTMI 
