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          <h1>Forward Contracts Act, 1952: Key Framework for Regulating Forward Contracts and Tax Implications in India</h1> The Forward Contracts (Regulation) Act, 1952, provides a legal framework for the regulation of forward contracts in India. It defines key terms related to forward contracts and establishes guidelines for their operation. The Act is referenced in the Income-tax Act, 1961, indicating its relevance to taxation matters. This legislation is part of a broader statutory framework governing financial transactions and is designed to ensure transparency and accountability in the trading of forward contracts.

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