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of <h1>Finance Bill 2023 amends Income-tax Act section 54ED, omitting clause (a) of sub-section (3) on capital gains.</h1> Clause 29 of the Finance Bill, 2023, proposes an amendment to section 54ED of the Income-tax Act, which deals with capital gains on the transfer of certain listed securities or units. Specifically, it seeks to omit clause (a) of sub-section (3) due to the prior omission of section 88. This amendment is set to take effect on April 1, 2023.
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