Amendment of Section 155

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..... Act, after sub-section (10), the following sub-section shall be inserted with effect from the 1st day of April, 1978, namely :- (10A) Where in the assessment for any year a capital gain arising from t .....

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..... ain not chargeable to tax under the provisions of section 54E, and the provisions of section 154 shall, so far as may be, apply thereto, the period of four years specified in sub-section (7) of that s .....

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