Section 47(via) - Transfer of shares held in an Indian company, by the amalgamating foreign company to the amalgamated foreign company
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Transaction not regarded as transfer Transferor u/s 2(47) Transferee u/s 2(47) Capital asset involved u/s 2(14) What is the cost in the hands of transferee Period of Holding 47(via) Transfer in a scheme of amalgamation, of shares held in an Indian company, by the amalgamating foreign company to the amalgamated foreign company if: • At least 25%....


TaxTMI
TaxTMI