https://www.taxtmi.com/manuals?id=967 Transfer in a demerger of a capital asset by the demerged company to the resulting company is not regarded as a transfer for capital gains purposes where the resulting company is an Indian company. The resulting company takes the cost of acquisition as the cost to the previous owner, and the period of holding includes the previous owner's holding period. en-us Tue, 25 Aug 2015 17:29:00 +0530 Thu, 28 May 2026 16:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=967 Transfer in a demerger of a capital asset by the demerged company to the resulting company is not regarded as a transfer for capital gains purposes where the resulting company is an Indian company. The resulting company takes the cost of acquisition as the cost to the previous owner, and the period of holding includes the previous owner's holding period. Manuals Income Tax Tue, 25 Aug 2015 17:29:00 +0530 https://www.taxtmi.com/manuals?id=967