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A transfer of a capital asset by a private company or unlisted public company shall not be treated as transfer u/s 47(xiii b) of the Act on Conversion into LLP on fulfillment of the conditions which inter alia include that the total value of assets as appearing in the books of account of the company in any of the three previous years preceding the previous year in which the conversion took place does not exceed

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A transfer of a capital asset by a private company or unlisted public company shall not be treated as transfer u/s 47(xiii b) of the Act on Conversion into LLP on fulfillment of the conditions which inter alia include that the total value of assets as appearing in the books of account of the company in any of the three previous years preceding the previous year in which the conversion took place does not exceed






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