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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.

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..... 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 .....

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..... the bond, debenture, debenture-stock or deposit certificate, as the case may be, was held by the assessee prior to the conversion. [Notification No. 18/2016][F.No.142/1/2016-TPL] [Ekta Jain] Deputy Secretary (Tax Policy Legislation) Note:- The principal rules were published vide notification number S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification S. .....

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