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    <title>Section 47(viib) - Any transfer of capital asset, being a Govt. security made outside India, by a non-resident to another non-resident</title>
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    <description>Transfer of a Government security carrying periodic interest, made outside India through an intermediary dealing in settlement of securities, is not regarded as a transfer for capital gains purposes when both transferor and transferee are non-residents. The term Government security is defined by reference to the Securities Contracts (Regulation) Act, 1956.</description>
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      <description>Transfer of a Government security carrying periodic interest, made outside India through an intermediary dealing in settlement of securities, is not regarded as a transfer for capital gains purposes when both transferor and transferee are non-residents. The term Government security is defined by reference to the Securities Contracts (Regulation) Act, 1956.</description>
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