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Capital Gains - transfer made outside India of a capital asset being rupee denominated bond of Indian company issued outside India, by a non-resident to another non-resident shall not be regarded as transfer - Budget 2017-18 w.e.f. AY 2018-19 Clause - 023 - Amendment of section 47. - THE FINANCE BILL, 2017


  1. Clause - 23 - Amendment of section 47.

 

 

 

 

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