Notification no. 122/2024 dated 27.11.2024- Income tax
Central Board of Direct Taxes (CBDT) issued notification no. 122/2024 dated 27.11.2024 the Central Government hereby notifies the transfer of capital asset from NLC India Limited (“NLCIL”) (PAN: AAACN1121C), being transferor public sector company, to NLC India Renewables Ltd (“NIRL”) (PAN: AAICN9440Q), being transferee public sector company, under the plan approved by the Central Government on 1st day of August, 2024, for the purposes of clause (viiaf) of section 47 of the Income-tax Act, 1961 (43 of 1961)
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