https://www.taxtmi.com/manuals?id=1948 Section 47 lists transactions not regarded as transfer for capital gains, including distributions on liquidation, family partitions, gifts/wills/irrevocable trusts (with ESOP exceptions), inter company transfers between wholly held Indian parent and subsidiary, restructurings under amalgamation and demerger subject to continuity and non taxation conditions, specified non resident securities transfers on recognised IFSC exchanges, conversions of securities with cost and holding period continuity, conversions of business entities subject to prescribed conditions and reversal rules, and special exclusions covering sovereign gold instruments, electronic gold receipts, stock lending schemes and transfers to notified public institutions. en-us Wed, 08 Feb 2023 16:17:00 +0530 Fri, 11 Jul 2025 18:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1948 Section 47 lists transactions not regarded as transfer for capital gains, including distributions on liquidation, family partitions, gifts/wills/irrevocable trusts (with ESOP exceptions), inter company transfers between wholly held Indian parent and subsidiary, restructurings under amalgamation and demerger subject to continuity and non taxation conditions, specified non resident securities transfers on recognised IFSC exchanges, conversions of securities with cost and holding period continuity, conversions of business entities subject to prescribed conditions and reversal rules, and special exclusions covering sovereign gold instruments, electronic gold receipts, stock lending schemes and transfers to notified public institutions. Manuals Income Tax Wed, 08 Feb 2023 16:17:00 +0530 https://www.taxtmi.com/manuals?id=1948