Amendment of section 49

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..... (a) for sub-section (2AA), the following sub-Section shall be substituted with effect from the 1st day of April, 2010, namely:— ''(2AA) Where the capital gain arises from the transfer of spe .....

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..... ) Where the capital gain arises from the transfer of a property, the value of which has been subject to income-tax under clause (vii) of sub-section (2) of section 56, the cost of acquisition of such .....

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