Amendment of section 49

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..... sub-section shall be inserted with effect from the 1st day of April, 2015,-- "(2AC) Where the capital asset, being a unit of a business trust, became the property of the assessee in consideration o .....

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..... the ways of determining cost with reference to certain modes of acquisition. It is proposed to amend section 49 so as to provide that where the capital asset, being a unit of a business trust, beca .....

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