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Capital gains on purchase by company of its own shares or other specified securities - Sec. 46A

Income Tax - Capital Gains - 27 - SEC - 46A: CAPITAL GAINS ON PURCHASE BY COMPANY OF ITS OWN SHARES OR OTHER SPECIFIED SECURITIES Where a shareholder receives any consideration from any company for purchase of its own shares held by such shareholder, then, subject to the provisions of section 48, the difference between the cost of acquisition and the value of consideration received by the shareholder, shall be deemed to be the capital gains arising to such shareholder, in the year in which such .....

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