https://www.taxtmi.com/manuals?id=1948 Capital gains law excludes a broad range of transactions from the meaning of transfer, including family and personal transfers, intra-group corporate transfers, amalgamations, demergers, non-resident market transactions, fund relocation, government and public sector restructurings, redemption of sovereign gold bonds, gold-EGR conversion, securities conversions, donations of items of national importance, securities lending, reverse mortgage, business trust transfers, and mutual fund consolidation. Several succession and conversion cases are conditional and require continuity of assets, liabilities, ownership, and prescribed holding thresholds, while conversions of bonds, debentures and preference shares carry continuity of holding period and cost rules. en-us Wed, 08 Feb 2023 16:17:00 +0530 Mon, 01 Jun 2026 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1948 Capital gains law excludes a broad range of transactions from the meaning of transfer, including family and personal transfers, intra-group corporate transfers, amalgamations, demergers, non-resident market transactions, fund relocation, government and public sector restructurings, redemption of sovereign gold bonds, gold-EGR conversion, securities conversions, donations of items of national importance, securities lending, reverse mortgage, business trust transfers, and mutual fund consolidation. Several succession and conversion cases are conditional and require continuity of assets, liabilities, ownership, and prescribed holding thresholds, while conversions of bonds, debentures and preference shares carry continuity of holding period and cost rules. Manuals Income Tax Wed, 08 Feb 2023 16:17:00 +0530 https://www.taxtmi.com/manuals?id=1948