Amendment of section 2.

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..... the Income-tax Act,-- (i) in clause (13A), with effect from the 1st day of April, 2021,-- (a) in sub-clause (ii), the word "and" occurring at the end shall be omitted; (b) the long line shall be .....

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..... after sub-clause (hg), the following sub-clause shall be inserted, namely:-- "(hh) in the case of a capital asset, being a unit or units in a segregated portfolio referred to in sub-section (2AG) o .....

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