TMI BlogAmendment of section 47.X X X X Extracts X X X X X X X X Extracts X X X X ..... der the Sovereign Gold Bond Scheme, 2015, by way of redemption, by an assessee being an individual; ; (B) in clause (xiiib), in the proviso,- (I) in clause (e), the word and appearing at the end shall be omitted; (II) after clause (e), the following clause shall be inserted, namely:- (ea) the total value of the assets as appearing in the books of account of the company in any of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Exchange Board of India (Mutual Funds) Regulations, 1996 made under the Securities and Exchange Board of India Act, 1992 (15 of 1992).; (b) consolidated plan means the plan with which the consolidating plan merges or which is formed as a result of such merger; (c) mutual fund means a mutual fund specified under clause (23D) of section 10. . - - statute, statutory provisions legi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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