Amendment of section 47

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..... with effect from the 1st day of April, 2015, (a) after clause (viia), the following shall be inserted, namely: (viib) any transfer of a capital asset, being a Government Security c .....

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..... ), the following shall be inserted, namely: (xvii) any transfer of a capital asset, being share of a special purpose vehicle to a business trust in exchange of units allotted by that trust t .....

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