https://www.taxtmi.com/forum/issue?id=112889 Question posed whether a transfer under section 46(2) can obtain exemption under section 54EC. Respondents observed that the exemption under section 54EC is tied to a legislative commencement introduced by the Finance Bill, 2017 and effective from 1.4.2018, and one participant expressed the view that section 54EC would not be available in the context of a section 46(2) transfer. The discussion recorded practitioner opinions and disclaimers of income tax expertise rather than a definitive legal conclusion. en-us Mon, 02 Oct 2017 10:42:15 +0530 Thu, 23 Jan 2025 15:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112889 Question posed whether a transfer under section 46(2) can obtain exemption under section 54EC. Respondents observed that the exemption under section 54EC is tied to a legislative commencement introduced by the Finance Bill, 2017 and effective from 1.4.2018, and one participant expressed the view that section 54EC would not be available in the context of a section 46(2) transfer. The discussion recorded practitioner opinions and disclaimers of income tax expertise rather than a definitive legal conclusion. Discussion-Forum Income Tax Mon, 02 Oct 2017 10:42:15 +0530 https://www.taxtmi.com/forum/issue?id=112889