https://www.taxtmi.com/manuals?id=983 Transfer by a unit holder of units held in the consolidating plan of a mutual fund scheme, in consideration of allotment of units in the consolidated plan, is treated as a transaction not regarded as a transfer for capital gains purposes. The cost of acquisition of the units received in the consolidated plan remains the cost to the unit holder of the units held in the consolidating plan. The consolidating plan is the plan that merges under the consolidation process, and the consolidated plan is the plan with which it merges or that is formed by the merger. en-us Wed, 26 Aug 2015 10:01:00 +0530 Wed, 17 Jun 2026 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=983 Transfer by a unit holder of units held in the consolidating plan of a mutual fund scheme, in consideration of allotment of units in the consolidated plan, is treated as a transaction not regarded as a transfer for capital gains purposes. The cost of acquisition of the units received in the consolidated plan remains the cost to the unit holder of the units held in the consolidating plan. The consolidating plan is the plan that merges under the consolidation process, and the consolidated plan is the plan with which it merges or that is formed by the merger. Manuals Income Tax Wed, 26 Aug 2015 10:01:00 +0530 https://www.taxtmi.com/manuals?id=983