https://www.taxtmi.com/acts?id=16287 Amendment revises clause (vii)(a) of section 47 to create an exception where the shareholder is itself the amalgamated company, narrowing the prior treatment of transfers to an amalgamated company so that the specified tax consequence does not apply when the transferee and the transferring shareholder are the same corporate entity. en-us Tue, 29 May 2012 11:49:59 +0530 Tue, 29 May 2012 11:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16287 Amendment revises clause (vii)(a) of section 47 to create an exception where the shareholder is itself the amalgamated company, narrowing the prior treatment of transfers to an amalgamated company so that the specified tax consequence does not apply when the transferee and the transferring shareholder are the same corporate entity. Act-Rules F. Acts / Amendment Acts Tue, 29 May 2012 11:49:59 +0530 https://www.taxtmi.com/acts?id=16287