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Method of determination of period of holding of capital assets in certain cases

Rule 8AA - Rule - Part D. - Special cases - Income-tax Rules, 1962 - Rule 8AA - 1[8AA. .- (1) The period for which any capital asset, other than the capital assets mentioned in clause (i) of the Explanation 1 to clause (42A) of section 2 of the Act, is held by an assessee, shall be determined in accordance with the provisions of this rule. (2) In the case of a capital asset, being a share or deben .....

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et which became the property of the Indian subsidiary company in consequence to conversion of a branch of a foreign company referred to in sub-section (1) of the section 115JG, there shall be included the period for which the asset was held by the said branch of the foreign company and by the previous owner, if any, who has acquired the capital asset by a mode of acquisition referred to in clause .....

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