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    Comparison of Section 70 "Transactions not regarded as transfer" between the Income-Tax Act, 2025 (a...
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    Act RulesIncome Tax
    Comparison of Section 70 "Transactions not regarded as transfer" between the Income-Tax Act, 2025 (a...
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    Tax-neutrality for corporate reorganisations, IFSC fund relocations, non-resident transfers and conversions subject to specified conditions.
    Section 70 treats specified transfers as not constituting a transfer for capital gains, rendering many corporate reorganisations, succession transfers, conversions, certain non-resident-to-non-resident transactions and relocations of foreign funds into IFSC-located resultant funds tax-neutral only where qualifying tests - including shareholding continuity, residency/domestic-company status, regulatory registration and non-taxation in the foreign jurisdiction - and documentary conditions are satisfied.

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