Amendment of section 49.

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..... 8), the following sub-section shall be inserted with effect from the 1st day of April, 2019, namely: (9) Where the capital gain arises from the transfer of a capital asset referred to in clause .....

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..... l gain arises from the transfer of a capital asset, referred to in clause ( via ) of section 28, the cost of acquisition of such asset shall be deemed to be the fair market value which has been taken .....

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