https://www.taxtmi.com/acts?id=11451 Insertion of sub section (4) to section 47A deems amounts of profits or gains not charged under section 45 by virtue of the proviso to clause (xiiib) of section 47 to be chargeable to tax of the successor LLP or the shareholder of the predecessor company for the previous year in which the proviso's conditions are not complied with. en-us Tue, 11 May 2010 13:44:58 +0530 Tue, 11 May 2010 13:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11451 Insertion of sub section (4) to section 47A deems amounts of profits or gains not charged under section 45 by virtue of the proviso to clause (xiiib) of section 47 to be chargeable to tax of the successor LLP or the shareholder of the predecessor company for the previous year in which the proviso's conditions are not complied with. Act-Rules F. Acts / Amendment Acts Tue, 11 May 2010 13:44:58 +0530 https://www.taxtmi.com/acts?id=11451