Amendment of section 115AD.

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..... ction (1), with effect from the 1st day of April, 2019,- (a) in clause (iii), the word and occurring at the end shall be omitted; (b) after clause (iii), the following proviso shall be inserte .....

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..... capital gains arising from their transfer which is consequential in nature. This amendment will take effect from 1st April, 2019 and will, accordingly, apply in relation to the assessment year 2019 .....

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