Amendment of section 48.

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..... de the deductions claimed on the amount of interest under clause (b) of section 24 or under the provisions of Chapter VIA. Explanation 1.--For the removal of doubt, it is hereby clarified that the cost of acquisition of a unit of a business trust shall be reduced and shall be deemed to have always been reduced by any sum received by a unit holder from the business trust with respect to such unit .....

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