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    <title>Amendment of section 48</title>
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    <description>The amendment to section 48 inserts a proviso that the first and second provisos shall not apply to capital gains from transfer of a long term capital asset that is an equity share, a unit of an equity oriented fund, or a unit of a business trust referred to in the special long term equity gains provision.</description>
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      <description>The amendment to section 48 inserts a proviso that the first and second provisos shall not apply to capital gains from transfer of a long term capital asset that is an equity share, a unit of an equity oriented fund, or a unit of a business trust referred to in the special long term equity gains provision.</description>
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