Amendment of section 49.

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Full Text of the Document

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....ssessee, the cost of acquisition of such asset shall be deemed to be the cost of acquisition to it of the interest in the joint venture referred to in the said clause."; (b) after sub-section (9), the following sub-section shall be inserted with effect from the 1st day of April, 2024, namely:-- "(10) Where the capital asset, being-- (i) an Electronic Gold Receipt issued by a Vault ....