https://www.taxtmi.com/manuals?id=963 Transfer of a capital asset by the amalgamating company to the amalgamated company in a scheme of amalgamation is treated as not regarded as a transfer where the amalgamated company is an Indian company. For the transferee, the cost of acquisition is linked to the cost in the hands of the shareholder in the amalgamating company, and the period of holding includes the period for which the previous owner held the asset. en-us Tue, 25 Aug 2015 17:24:00 +0530 Sat, 13 Jun 2026 13:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=963 Transfer of a capital asset by the amalgamating company to the amalgamated company in a scheme of amalgamation is treated as not regarded as a transfer where the amalgamated company is an Indian company. For the transferee, the cost of acquisition is linked to the cost in the hands of the shareholder in the amalgamating company, and the period of holding includes the period for which the previous owner held the asset. Manuals Income Tax Tue, 25 Aug 2015 17:24:00 +0530 https://www.taxtmi.com/manuals?id=963