Best income tax e-filing portal in India Worried about the complexities of tax filing? Just share your details and our tax experts will do it for you!

How Does Section 47 Provide Exemptions for Capital Gains in Corporate Mergers and Demergers? A Complete Guide

Corporate restructuring, including mergers, demergers, and the transfer of shares, are common business processes that help companies optimize operations, reduce costs, and increase value. However, such transactions often involve the transfer of significant assets, which can lead to complex

How do the complete provisions under Section 47A affect the taxability of the capital gains in cases of reorganization the business entities, such as mergers or demergers?

The reorganization of business entities, such as mergers, demergers, amalgamations, and restructurings, is a common occurrence in the corporate world. These events can significantly impact the capital gains tax implications for the entities involved and their stakeholders. The Income