Amendment of section 2

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..... clause (42A) , in Explanation 1, in clause (i) , after sub-clause (g) , the following sub-clauses shall be inserted with effect from the 1st day of April, 2004, namely:- "(h) in the case of a capital asset, being trading or clearing rights of a recognised stock exchange in India acquired by a person pursuant to demutualisation or corporatisation of the recognised stock exchange in India as refer .....

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