Amendment of section 50B.

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..... ax Act,- (a) for sub-section (2), the following sub-section shall be substituted, namely:- (2) In relation to capital assets being an undertaking or division transferred by way of such slump sa .....

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..... er, shall be deemed to be the full value of the consideration received or accruing as a result of the transfer of such capital asset. ; (b) in Explanation 2, after clause (a), the following clause .....

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