https://www.taxtmi.com/manuals?id=967 Transfer of a capital asset in a demerger by the demerged company to the resulting company is treated as a transaction not regarded as transfer where the resulting company is an Indian company. The cost for the transferee is the cost to the previous owner or demerged company, and the previous owner's period of holding is also counted. en-us Tue, 25 Aug 2015 17:29:00 +0530 Mon, 15 Jun 2026 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=967 Transfer of a capital asset in a demerger by the demerged company to the resulting company is treated as a transaction not regarded as transfer where the resulting company is an Indian company. The cost for the transferee is the cost to the previous owner or demerged company, and the previous owner's period of holding is also counted. Manuals Income Tax Tue, 25 Aug 2015 17:29:00 +0530 https://www.taxtmi.com/manuals?id=967