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    <title>Deduction for cost of acquisition, inflation-adjustment etc.</title>
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    <description>Allowable deductions for computing capital gains on investment assets include transfer-related expenditure, cost of acquisition and cost of improvement; if the asset is transferred after the prescribed holding period, deductions are the transfer expenditure, the indexed cost of acquisition, the indexed cost of improvement, and any relief for rollover under the statute.</description>
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      <description>Allowable deductions for computing capital gains on investment assets include transfer-related expenditure, cost of acquisition and cost of improvement; if the asset is transferred after the prescribed holding period, deductions are the transfer expenditure, the indexed cost of acquisition, the indexed cost of improvement, and any relief for rollover under the statute.</description>
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