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    <title>Amendment of section 49</title>
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    <description>The amendment adds new clause references within section 49 and inserts two subsections: one deeming the cost of acquisition of shares obtained by a non-resident on redemption of Global Depository Receipts to be the price prevailing on a recognised stock exchange on the date the redemption request was made (with recognised stock exchange defined by reference), and another deeming the cost of acquisition of units in a consolidated mutual fund scheme received under the specified transfer provision to equal the cost of the corresponding units in the consolidating scheme.</description>
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      <description>The amendment adds new clause references within section 49 and inserts two subsections: one deeming the cost of acquisition of shares obtained by a non-resident on redemption of Global Depository Receipts to be the price prevailing on a recognised stock exchange on the date the redemption request was made (with recognised stock exchange defined by reference), and another deeming the cost of acquisition of units in a consolidated mutual fund scheme received under the specified transfer provision to equal the cost of the corresponding units in the consolidating scheme.</description>
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