Capital asset by the amalgamating company to the amalgamated company if the amalgamated company is an Indian company

Capital asset being shares held in an Indian company by the amalgamating foreign company to the amalgamated foreign company
at least 25% shareholders in value of amalgamating foreign company continue to remain its shareholders , and
such transfer does not attract tax on capital gains tax in amalgamating companies country of incorporation

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),