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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

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“How to Reduce Capital Gains Tax Using Exemptions from Sections 54, 54B, 54EC, and 54F”

Capital gains tax can be a significant liability for taxpayers, especially when they sell capital assets such as property, land, or securities. However, the Income Tax Act, 1961 provides various exemptions to help taxpayers reduce their tax burden. The

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