Amendment of section 48.

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..... third proviso, the following provisos shall be substituted with effect from the 1st day of April, 2017, namely:- Provided also that nothing contained in the second proviso shall apply to the long- .....

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..... ainst a foreign currency at the time of redemption of rupee denominated bond of an Indian company subscribed by him, shall be ignored for the purposes of computation of full value of consideration und .....

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