Amendment of section 2.

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..... on 2. 3. In section 2 of the Income-tax Act, (i) in clause (13A), with effect from the 1st day of April, 2021, (a) in sub-clause (ii), the word and occurring at the end shall be omit .....

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..... after sub-clause (hg), the following sub-clause shall be inserted, namely: (hh) in the case of a capital asset, being a unit or units in a segregated portfolio referred to in sub-section (2AG) .....

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