Dear Sir,
Please find below YouTube Video Link on Guidelines Under Section 9B & Section 45(4) of the Income Tax Act,1961 Circular No. 14 of 2021 issued on 02 July 2021)-Taxability on transfer of Capital Assets/Stock-in-trade from Firm/AOP/BOI to Partner/Member (Finance Act 2021-Section 9B, Section 45(4) & 48(iii))
https://www.youtube.com/watch?v=2PttGpoQqoc
Regards,
Bipul Kumar