No documentary evidence required of goods brought up to a sum of Rs. 50,000.

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..... r which the repatriates came to India and other relevant circumstances, it has been decided to treat the sale of goods brought by them up to a sum of Rs. 50,000 as capital and only the sale proceeds in excess of Rs. 50,000 would be considered for determining the capital gains. 2. It has further been decided that the I.T. Officers should not insist on the repatriates to produce documentary eviden .....

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