Amendment of section 45

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..... Income-tax Act, after sub-section (2), the following sub-section shall be inserted, namely:- "(2) Notwithstanding anything contained in sub-section (1), the profits or gains arising from the transf .....

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..... d to be the full value of the consideration received or accruing as a result of the transfer of the capital asset.".
Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulati .....

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