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    <title>Notification under section 112A as inserted by Finance Act, 2018 – Seeking comments of stakeholders</title>
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    <description>The Finance Act, 2018 conditions concessional treatment of long-term capital gains on payment of securities transaction tax at acquisition and transfer for equity shares, equity oriented fund units, and business trust units. Sub section (4) empowers the Central Government to notify categories of acquisitions exempted from the STT payment requirement, and a draft notification proposing such exceptions has been published for stakeholder comments.</description>
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