Transfer by a shareholder, in a scheme of amalgamation, of the shares held by him in the amalgamating company - (New) Section 70(1)(f) / (Old) Section 47(vii)

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....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)(f) Transfer by a shareholder, in a scheme of amalgamation, of a capital asset being a share or shares held by him in the amalgamating company, if-....