Amendment of section 48.

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..... ns claimed on the amount of interest under clause (b) of section 24 or under the provisions of Chapter VIA;". - Clause 22 of the Bill seeks to amend section 48 of the Income-tax Act relating to mode of computation. The said section, inter alia, provides that the income chargeable under the head "Capital gains" shall be computed by deducting the cost of acquisition of the asset and the cost of .....

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