Income from certain transfers not to be treated as capital gains

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....p; (a) distribution of any investment asset on the total or partial partition of a Hindu undivided family;     (b) gift, or transfer under an irrevocable trust, of any investment asset, other than sweat equity share;     (c) transfer of any investment asset by a company to its subsidiary company, if—        (i) the parent ....

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.... asset by a predecessor to a successor in a scheme under a business reorganisation if the successor is neither a non-resident nor a foreign company;     (f) transfer of any investment asset situated in India, by an amalgamating or demerged foreign company to the amalgamated or resulting foreign company, if -        (i) the transfer is effected und....

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....     (i) transfer of any work of art, archaeological, scientific or art collection, book, manuscript, drawing, painting, photograph or print, to the Government or a University or the National Museum, National Art Gallery, National Archives or any other public museum or institution of national importance or of renown throughout any State or States and notified by the Central Govern....