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    <title>Tax on long-term capital gains on units - THE FINANCE (No. 2) BILL, 2014</title>
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    <description>Amendment applies a concessional rate of ten per cent on long term capital gains to listed securities (other than units) and zero coupon bonds, clarifying that units of equity oriented funds liable to securities transaction tax remain outside this concession; the amendment is prospective and governs the subsequent assessment year onward.</description>
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