https://www.taxtmi.com/acts?id=11701 Capital gains include income from transfer of investment assets and specifically cover situations where, within a prescribed period, a parent ceases to hold subsidiary share capital or the transferee converts the asset into a business trading asset; failures to comply with conditions attached to certain transfer exemptions or to deductions for withdrawals, deposits or other conditional deductions also result in recapture as capital gains. en-us Thu, 16 Sep 2010 18:36:54 +0530 Fri, 17 Sep 2010 13:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11701 Capital gains include income from transfer of investment assets and specifically cover situations where, within a prescribed period, a parent ceases to hold subsidiary share capital or the transferee converts the asset into a business trading asset; failures to comply with conditions attached to certain transfer exemptions or to deductions for withdrawals, deposits or other conditional deductions also result in recapture as capital gains. Act-Rules Bills Thu, 16 Sep 2010 18:36:54 +0530 https://www.taxtmi.com/acts?id=11701