Demerger - conditions for availing tax benefits
This query is : Resolved
26 May 2009
Whether any Notification has been issued under Section 72A(5) for availing benefit of carry forward and set off of losses and depreciation on demerger.
If so, please provide the No. and date and if possible the content of the notification.
If so, please provide the No. and date and if possible the content of the notification.
28 May 2009
The condition for demerger are provided in section 2(19AA) the text is as following. You can see this section for this purpose
Circular no 350 Has been issued in 1982 on 72A for issuing such guidelines on amalmagations Hope this serves your purpose. Please see my Blog for the content of circular 350.
Circular no 350 Has been issued in 1982 on 72A for issuing such guidelines on amalmagations Hope this serves your purpose. Please see my Blog for the content of circular 350.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- ITR 2 Short Term gain & Long term gain
- Off Market debit and credit transaction
- Itr 1 processing
- Reporting Income under Section 44ADA
- ITR validation error - Balance sheet is not filled
- ITR 1: Details for showing Exempt Income
- ITR returnFY25-26
- Short Term Capital gain on shares bought and sold after 2018 onwards
- INCOME TAX ON REDEVELOPEMENT OF FLAT
- Bank Accounts in Balance Sheet for ITR 3
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
