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Amendment of section 47

, 2017 (7 of 2017)], the following clause shall be inserted with effect from the 1st day of April, 2019, namely:- (viiab) any transfer of a capital asset, being- (a) bond or Global Depository Receipt .....

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es Centre shall have the meaning assigned to it in clause (q) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005); (b) recognised stock exchange shall have the meaning assigned to it in .....

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