Amendment of Section 43

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..... to clause (r), the following Explanation shall be substituted, namely : "Explanation 6 : When any capital asset is transferred by a holding company to its subsidiary company or by a subsidiary .....

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..... clause (6), the following Explanation shall be substituted, namely : "Explanation 2 : When any capital asset is transferred by a holding company to its subsidiary company or by a subsidiary com .....

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