Understanding Tax Implications of Bonus Issue, Amalgamation and Demerger | CA Yogesh Katariya

To avail tax advisory plans use this link-
investyadnya.i...
In this video, we will break down the tax implications for investors in the case of bonus issues, amalgamations, and demergers. Understanding the tax consequences of these corporate actions is crucial for investors to make informed decisions and effectively manage their portfolios.
Bonus Issue: A bonus issue, also known as a stock dividend, is an offer of free shares to existing shareholders. We will discuss how bonus issues are taxed and the impact on the cost of acquisition for the investor.
Amalgamation: Amalgamation is the merger of two or more companies to form a single entity. We will explain how the tax rules apply in the case of amalgamation, including the tax treatment of capital gains and losses.
Demerger: A demerger is the split of a company into two or more entities, with each entity focusing on a different line of business. We will cover the tax implications of demergers, including how the cost of acquisition is allocated to the resulting entities.
00:00 Start
00:34 Bonus shares
06:34 Amalgamation
12:15 De-Merger
17:11 Period of Holding
Complete Fundamental Stock Analysis Tool - Stock-o-meter:
investyadnya.i...
Research Based Ready-made Model Portfolios:
investyadnya.i...
Comprehensive Mutual Fund Reviews:
investyadnya.i...
Yadnya Books and eBooks now available:
On Amazon - amzn.to/2XKtlks
On our website - investyadnya.i...
Find us on Social Media and stay connected:
Whatsapp Channel - whatsapp.com/c...
Blog - blog.investyad...
Telegram - t.me/InvestYadnya
Facebook Page - / investyadnya
Twitter - / investyadnya
#InvestYadnya #YIA
LEGAL DISCLAIMER:
Use of this information is at the user's own risk. The Company and its directors, associates and employees will not be liable for any loss or liability incurred to the user due to investments made or decisions taken based on the information provided herein. The investment discussed or views expressed herein may not be suitable for all investors. The users should rely on their own research and analysis and should consult their investment advisors to determine the merit, risks and suitability of recommendation. Past performance is not a guarantee for future performance or future results. Information herein is believed to be reliable, although its accuracy and completeness cannot be guaranteed. The images used may be copyright of the company or third party. As a condition to using the services, the user agrees to the terms of use of the website and the services.
DISCLOSURES UNDER SEBI (RESEARCH ANALYST) REGULATIONS, 2014:
Yadnya Academy Pvt. Ltd. (InvestYadnya) is registered with SEBI under SEBI (Research Analyst) Regulations, 2014 with registration no. INH000008349.
Disclosure with regard to ownership and material conflicts of interest
1. Neither Research Analyst nor the entity nor his associates or relatives have any financial interest in the subject Company;
2. Neither Research Analyst nor the entity nor its associates or relatives have actual / beneficial ownership of one per cent or more securities of the subject Company, at the end of the month immediately preceding the date of publication of the research report or date of public appearance;
3. Neither Research Analyst nor the entity nor its associates or his relatives have any other material conflict of interest at the time of publication of the research report or at the time of public appearance.
Disclosure with regard to receipt of Compensation
1. The Research Entity and its associates have not received compensation from the subject company in the past twelve months.
2. The subject company is not or was not a client during the twelve months preceding the date of recommendation.

[@sunilkumarjain9430]

VERY GOOD SIR , EK QUESTION HAI KI TCS BUYBACK LIYA HAI AUR BUYBACK PROFIT MAY TAX NAHI LAGTA BUT LEDGER MAY WO STCG MAY SHOW KARTA HAI HOW TO CALCULATE THAT TAX FREE BUYBACK INCOME. THANKS

[@sarojeetdash]

Very useful video sir! Jio Fin case is directly applicable for me 👍🏻

[@mhfdsnad]

That means in demerger case cost of acquisition of original shares reduces? For instance cost of acquisition of original shares (just an example) reduces to 95 from 100 and cost of acquisition of demerged shares is 5?

[@SatyamRaina]

Such an important video, thank you.

[@kvrkrao8413]

When shares issued under demerger of companies where we get cost of acquisition of both the shares

[@jogeshsharma1901]

❤ Thanks 🙏

[@jayeshkatodiya4873]

But sir what if reliance share purchase before 31/01/2018 ? fmv as on 31/01/2018 can be considered as cost of acquisition for reliance?

[@hemantmk1]

Sir what happens in the buy back of shares, Share holder has to pay the tax on Capital Gains or company pays the tax when it comes out with the buy back issue. Please guide us

[@Maharana_Sudam]

Sir, after Aarti Indst. Ltd demerger, my buy value changed from 960 to 745. So for the fractional shares I was expecting 215= (960-745) amont to get back in my bank account, bt I received only 80/- ????

[@avinash7978]

You missed rights issue calculation

[@rajupatro7628]

Please one more for unlisted equity

[@bhimfatta1335]

in the case of spilit tax implications kaya hogi sir।

[@pprao2006]

Sir, ye sab calculations hame manually karni padegi ya phir broker se mile profit and loss tax statement me ye calculations already milegi

[@hussainhussain-kz9hz]

Shukra huzur ❤