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    <title>Capital gains arising from transfer of an asset by way of compulsory acquisition - THE FINANCE (No. 2) BILL, 2014</title>
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    <description>The amendment provides that compensation received pursuant to an interim order of a court, Tribunal or other authority in cases of compulsory acquisition shall be deemed to be income chargeable under the head Capital gains in the previous year in which the final order of such court, Tribunal or other authority is made; the amendment takes effect from 1st April, 2015 and applies to the assessment year 2015 16 and subsequent years.</description>
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