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    <title>Amendment of section 49.</title>
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    <description>Where capital gain arises from transfer of a capital asset referred to in clause (via) of section 28, the cost of acquisition of such asset shall be deemed to be the fair market value which has been taken into account for the purposes of that clause.</description>
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      <description>Where capital gain arises from transfer of a capital asset referred to in clause (via) of section 28, the cost of acquisition of such asset shall be deemed to be the fair market value which has been taken into account for the purposes of that clause.</description>
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