Transfer or issue of shares by the resulting company in a scheme of demerger to the shareholders of the demerged company - (New) Section 70(1)(k) / (Old) Section 47(vid)

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....y Under Section 70 of the Income 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 70(1)(k) Transfer of shares by the resulting company or issue of shares by such company, in a scheme of demerger to the sharehold....