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Capital Gains Exceptions to transfer u/s 46 & 47 Section 46(1) 47(i) 47(iii) 47(iv) 47(v) 47(vi) 47(via) 47(viaa)

47(vib) 47(vic) 47(vica) 47(vicb) 47(vid) 47(vii) 47(viia) 47(viii) 47(ix) 47(x) 47(xi) 47(xii) 47(xiii) 47(xiiia) 47(xiv) 47(xv) Nature of transaction not considered as a transfer Distribution of a capital asset in specie on liquidation of a company by a liquidator to its shareholders.

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