https://www.taxtmi.com/acts?id=43742 Substitutes clause (iii) to specify that any transfer of a capital asset by an individual or a Hindu undivided family under a gift, by will, or into an irrevocable trust is covered by the clause; the amendment confines tax treatment to transfers effected through testamentary dispositions, inter vivos gifts, and transfers to irrevocable trusts by individuals and HUFs and takes effect from the notified fiscal commencement. en-us Sat, 17 Aug 2024 12:54:26 +0530 Sat, 17 Aug 2024 12:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43742 Substitutes clause (iii) to specify that any transfer of a capital asset by an individual or a Hindu undivided family under a gift, by will, or into an irrevocable trust is covered by the clause; the amendment confines tax treatment to transfers effected through testamentary dispositions, inter vivos gifts, and transfers to irrevocable trusts by individuals and HUFs and takes effect from the notified fiscal commencement. Act-Rules F. Acts / Amendment Acts Sat, 17 Aug 2024 12:54:26 +0530 https://www.taxtmi.com/acts?id=43742