Transfer of capital assets in a scheme of amalgamation, being a share of a foreign company - (New) Section 70(1)(h) / (Old) Section 47(viab)

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.....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 Section 70(1)(h) (h) in a scheme of amalgamation, of a capital asset, being a share of a foreign company, referred to in section 9(10)(a), which derives directly or indirectly, its val....

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....garded as transfer Transferor  Transferee  Capital asset involved  What is the cost in the hands of transferee Period of Holding Section 47(viab) (Applicable from AY 2016-17) Transfer of capital assets in a scheme of amalgamation being a share of a foreign company, referred to in Explanation 5 to section 9(1)(i), which derives, directly or indirectly, its val....