Securities

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..... have the meaning assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956; Explanation(b) . -For the purposes of section 94 of the Income tax Act 1961, securities i .....

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..... transferred; Explanation.(b ) - As per section 115TCA of the Income tax Act 1961- For the purposes of Chapter XII-EA (special provisions relating to tax on distributed income by securitisation trusts) .....

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