Any transfer of a capital asset, being an interest in a joint venture, held by a public sector company - (New) 70(1)(zl) / (Old) Section 47(xx)

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....5 [ From 01.04.2026] Section Transaction not regarded as transfer Transferor  Capital asset involved What is the cost in the hands of transferee 70(1)(zl) Transfer of a capital asset held by a public sector company, in exchange for shares of a company incorporated outside India by the government of a foreign State, as per the laws of that foreign State. Company....