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    <title>Amendment of section 43CA.</title>
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    <description>Amendment increases the valuation adjustment threshold in the proviso to the income tax provision governing deemed consideration on transfers of property, substituting the prior percentage with ten per cent., effected by the Finance Act, 2020 and applicable from the commencement of the specified fiscal year.</description>
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      <description>Amendment increases the valuation adjustment threshold in the proviso to the income tax provision governing deemed consideration on transfers of property, substituting the prior percentage with ten per cent., effected by the Finance Act, 2020 and applicable from the commencement of the specified fiscal year.</description>
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