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BPR231 (ITA) (STT) – ​Corporate restructuring by way of asset-for-share and amalgamation transactions (Section 42. section 44, paragraph 11(2)(b)(i) of Eighth Schedule, section 8(1)(a)(ii) of STT Act)

Posted on January 23, 2019 by admin_kmos
Posted in BPR231 (ITA) (STT) - ​Corporate restructuring by way of asset-for-share and amalgamation transactions (Section 42. section 44, paragraph 11(2)(b)(i) of Eighth Schedule, section 8(1)(a)(ii) of STT Act)

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← BPR232 (ITA) – Equity shares to be issued by resultant company as part of an amalgamation transaction (“Equity share”, “amalgamation transaction” definitions, section 44(1))
BPR230 (ITA) – ​Disposal of an asset in terms of an asset-for-share transaction within 18 months of its acquisition in terms of an intra-group transaction (Section 42(1), section 42(2), section 45(5)) →

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