https://www.taxtmi.com/acts?id=39326 Amendments to section 2 revise definitions: exclude goodwill from block of assets; include certain unit linked insurance policies within capital asset; deem reconstruction or splitting up of a public sector company transferring assets to a resulting company as a demerger subject to approval and notified conditions; define liable to tax to include taxed persons later granted exemptions; expand slump sale to transfers by any means and link "transfer" to clause (47); permit notified infrastructure debt fund to issue zero coupon bonds. en-us Mon, 01 Feb 2021 16:26:16 +0530 Thu, 04 Feb 2021 13:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39326 Amendments to section 2 revise definitions: exclude goodwill from block of assets; include certain unit linked insurance policies within capital asset; deem reconstruction or splitting up of a public sector company transferring assets to a resulting company as a demerger subject to approval and notified conditions; define liable to tax to include taxed persons later granted exemptions; expand slump sale to transfers by any means and link "transfer" to clause (47); permit notified infrastructure debt fund to issue zero coupon bonds. Act-Rules Bills Mon, 01 Feb 2021 16:26:16 +0530 https://www.taxtmi.com/acts?id=39326