https://www.taxtmi.com/acts?id=21159 The amendment modifies the proviso in clause (g) to permit insertion of a further clause and inserts clause (h) excluding from the deeming rule any receipt by way of transaction not regarded as transfer under the transfer exceptions in section 47, thereby preventing those transactions from being treated as taxable receipts under the provision. en-us Fri, 06 May 2016 16:32:08 +0530 Fri, 06 May 2016 16:32:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21159 The amendment modifies the proviso in clause (g) to permit insertion of a further clause and inserts clause (h) excluding from the deeming rule any receipt by way of transaction not regarded as transfer under the transfer exceptions in section 47, thereby preventing those transactions from being treated as taxable receipts under the provision. Act-Rules F. Acts / Amendment Acts Fri, 06 May 2016 16:32:08 +0530 https://www.taxtmi.com/acts?id=21159