Section 47(vica) - Transfer in a business re-organisation - Income Tax - Ready Reckoner - Income Tax

Section 47(vica) - Transfer in a business reorganisation Section Transaction not regarded as transfer Transferor u/s 2(47) Transferee u/s 2(47) Capital asset involved u/s 2(14) 47(vica) Any transfer in a business reorganisation, of a capital asset by the predecessor co-operative bank to the successor co-operative bank Predecessor co-operative bank successor co-operative bank any capital asset