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    <title>Transfer of Government Security by one non-resident to another non-resident - THE FINANCE (No. 2) BILL, 2014</title>
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    <description>Transfers of Government securities that carry periodic interest, effected outside India by a non-resident to another non-resident through an intermediary dealing in securities settlement, will not be treated as a transfer for capital gains purposes, thereby facilitating listing and trading of such securities outside India; the amendment is prospective and applies to assessment years from the stated effective date.</description>
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