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Question ID : 44385

118411

Section 2(22)(a) states that any distribution by a company of accumulated profits, whether capitalised or not, if such distribution entails the release by the compnay to its shareholders of all or any part of the assets of the Company, My question " whether will dividend and capital gain tax or only capital gain tax be applicable in the case of conversion of a company into LLP?"

Posted by KETAN SHETH on Dec 14, 2022

Filed Under DIRECT TAXES