Amendment of section 49.

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..... lowing sub-section shall be inserted with effect from the 1st day of April, 2019, namely:-- "(9) Where the capital gain arises from the transfer of a capital asset referred to in clause (via) of sec .....

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..... om the transfer of a capital asset, referred to in clause (via) of section 28, the cost of acquisition of such asset shall be deemed to be the fair market value which has been taken into account for t .....

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