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Transfer of capital assets in a scheme of amalgamation of a banking company with a banking institution - (New) Section 70(1)(i) / (Old) Section 47(viaa)
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.... Tax Act, 2025 [ From 01.04.2026 ] Section Transaction not regarded as transfer Transferor Transferee Capital asset involved What is the cost in the hands of transferee Period of Holding (POH) Section 70(1)(i) Transfer of a capital asset by a banking company to a banking institution under a scheme of amalgamation of a banking company with a banking institution san....
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