Insertion of new section 54H

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..... e-tax Act, the following section shall be inserted, with effect from the 1st day of October, 1991, namely:- "54H. Extension of time for acquiring new asset or depositing or investing amount of .....

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..... case may be, the period available to the assessee under those sections for depositing or investing the amount of capital gain in relation to such compensation as is not received on the date of the tra .....

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