Schedule II

(i) Change in constitution or shareholding in case of a partnership firm (including limited liability partnership or a company) amongst the relatives. (ii) Conveyance of the lease hold rights over the plot/land due to amalgamation or mergers and demergers of companies taking place as per orders of the High Court under the Companies Act, as in force. (iii) Conveyance of the lease hold rights over the plot/land from a holding company to its subsidiary company and vice versa.