Capital asset by the amalgamating company to the amalgamated company if the amalgamated company is an Indian company<br /><br />Capital asset being shares held in an Indian company by the amalgamating foreign company to the amalgamated foreign company<br />at least 25% shareholders in value of amalgamating foreign company continue to remain its shareholders , and<br />such transfer does not attract tax on capital gains tax in amalgamating companies country of incorporation<br /><br />Transfer of capital asset by amalgamating Banking company to banking institution sanctioned by CG under Section 45(7) Banking Regulation Act, 1949 (10 of 1949),
