Capital gains on purchase by company of its own shares or other specified securities.

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.... shares or other specified securities. 69. (1) If a shareholder or a holder of other specified securities receives any consideration from any company for the purchase of its own shares or other speci....

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....shareholder receives any consideration of the nature referred to in section 2(40)(f), from any company in respect of buy-back of shares, then for the purposes of this section, the value of such consid....