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    <title>Amendment of Section 49</title>
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    <description>Where a capital asset that is a share or debenture becomes the assessee&#039;s property in consideration of a transfer of a debenture, debenture stock, bond or deposit certificate under the prescribed transfer provisions, the cost of acquisition of the acquired asset shall be deemed to be the part of the cost of that debenture, debenture stock, bond or deposit certificate which relates to the asset acquired.</description>
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      <description>Where a capital asset that is a share or debenture becomes the assessee&#039;s property in consideration of a transfer of a debenture, debenture stock, bond or deposit certificate under the prescribed transfer provisions, the cost of acquisition of the acquired asset shall be deemed to be the part of the cost of that debenture, debenture stock, bond or deposit certificate which relates to the asset acquired.</description>
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