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    <title>Insertion of new section 50AA.</title>
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    <description>The net consideration on transfer, redemption or maturity of a Market Linked Debenture or a unit of a Specified Mutual Fund shall be treated as short term capital gains, computed as full value received or accruing less cost of acquisition and expenditure wholly and exclusively incurred for such transfer, with no deduction allowed for securities transaction tax.</description>
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      <description>The net consideration on transfer, redemption or maturity of a Market Linked Debenture or a unit of a Specified Mutual Fund shall be treated as short term capital gains, computed as full value received or accruing less cost of acquisition and expenditure wholly and exclusively incurred for such transfer, with no deduction allowed for securities transaction tax.</description>
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