Amendment of section 55

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..... s chargeable to income-tax under the head Capital gains in respect of such share under sub-section (2) of section 45 and such asset is transferred after the expiry of thirty days referred to in that sub-section, means the fair market value of the asset on the date next following the expiry of the said thirty days; (v) where the capital asset, being a share or a stock of a company, became the prope .....

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