https://www.taxtmi.com/acts?id=39581 The amendment inserts a clause in subsection (2) of section 79 treating as a transfer to a company any change in shareholding that has occurred during the previous year on account of relocation as described in the Explanation to certain transfer provisions of section 47, thereby subjecting such relocation-driven shareholding changes to the transfer rule. en-us Tue, 30 Mar 2021 15:05:45 +0530 Tue, 30 Mar 2021 15:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39581 The amendment inserts a clause in subsection (2) of section 79 treating as a transfer to a company any change in shareholding that has occurred during the previous year on account of relocation as described in the Explanation to certain transfer provisions of section 47, thereby subjecting such relocation-driven shareholding changes to the transfer rule. Act-Rules F. Acts / Amendment Acts Tue, 30 Mar 2021 15:05:45 +0530 https://www.taxtmi.com/acts?id=39581