Exemption from Taxation of gift received U/s 56(2) - any movable property, being shares or units or...

Exemption from Taxation of gift received U/s 56(2) - any movable property, being shares or units or interest in the resultant fund received by the fund management entity, in lieu of shares or units or interest held by the investment manager entity in the original fund, pursuant to the relocation, subject to conditions - Rule 11UAC of the Income Tax Rules, 1962 amended. .....

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