Insertion of new section 46A

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..... the following section shall be inserted with effect from the 1st day of April, 2000, namely :- '46A. Capital gains on purchase by company of its own shares or other specified securities. Wher .....

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..... ther specified securities, as the case may be, shall be deemed to be the capital gains arising to such shareholder or the holder of other specified securities, as the case may be, in the year in which .....

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