ek business man apna business sale kr rha h toh use exemption milegi under serial no.2 chahe court ke order ki wajah se yaa usne khudne hi voluntary sale kiya ho business ??
or jise becha uss par tax lagega
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going concern
Replies (3)
What is serial no. 2?
Sale of business is treated as slump sale in income tax. You may read more here: https://goo.gl/apg4QK
yes sale of business as whole or independent part of it as going concern to others is out of definition of supply . however transferring need to take registration with effect from date of sale.
And submit form itc02
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