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Income-tax (6th Amendment) Rules 2016 - Method of determination of period of holding of capital assets being a share or debenture of a company which becomes the property of the assessee in the circumstances mentioned in clause (x) of section 47.

Income Tax - 18/2016 - Dated:- 17-3-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES Notification New Delhi, the 17th March, 2016 S.O. 1146 (E).- In exercise of the powers conferred by section 2, read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (6th Amendment) Rules .....

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