https://www.taxtmi.com/manuals?id=982 Transfer by a unit holder of units held in a consolidating scheme of a mutual fund, in consideration of allotment of units in the consolidated scheme, is treated as a transaction not regarded as a transfer. The cost of acquisition of the units in the hands of the transferee is linked to the cost of the original units in the consolidating scheme. The consolidation must involve two or more schemes of either an equity-oriented fund or a fund other than equity-oriented fund. en-us Wed, 26 Aug 2015 09:59:00 +0530 Tue, 16 Jun 2026 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=982 Transfer by a unit holder of units held in a consolidating scheme of a mutual fund, in consideration of allotment of units in the consolidated scheme, is treated as a transaction not regarded as a transfer. The cost of acquisition of the units in the hands of the transferee is linked to the cost of the original units in the consolidating scheme. The consolidation must involve two or more schemes of either an equity-oriented fund or a fund other than equity-oriented fund. Manuals Income Tax Wed, 26 Aug 2015 09:59:00 +0530 https://www.taxtmi.com/manuals?id=982