Amendment of section 74

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..... m the 1st day of April, 2003,- (a) for sub-section (1), the following sub-section shall be substituted, namely:- '(i) Where in respect of any assessment year, the net result of the computation under t .....

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..... in so far as such loss relates to a long-term capital asset, it shall be set off against income, if any, under the head "Capital gains" assessable for that assessment year in respect of any other capi .....

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