Amendment of section 43.

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..... effect from the 1st day of April, 2019,- (i) in clause (1), after Explanation 1, the following Explanation shall be inserted, namely:- Explanation 1A.-Where a capital asset referred to in clause (via) .....

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..... viso, in respect of trading in agricultural commodity derivatives, the requirement of chargeability of commodity transaction tax under Chapter VII of the Finance Act, 2013 (17 of 2013) shall not apply .....

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