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Capital Gain

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(Querist)
13 July 2011 if an assessee transfres Shares from his old Demate Account to new Demate Account then Will he attract Capital gain on such transfer of shares
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CMA Ramesh Krishnan

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CMA Ramesh Krishnan (Expert)
13 July 2011 Transfer means the transfer between 2 different parties. no one can transfer the assets them self. so transferring one demat to another demat of same person not a transfer and no capital gain also. That transfer will not make any capital gain also.(means can be transfer same price and balance only)
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