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    <title>Special provision for computation of capital gains in case of Market Linked Debenture - (New) Section 76 / (Old) Section 50AA</title>
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    <description>Special provisions govern computation of capital gains on transfer, redemption or maturity of a Market Linked Debenture and specified units or bonds. The gains are treated as short-term capital gains and are computed by reducing full value of consideration by cost of acquisition and connected expenditure, with no deduction for securities transaction tax. The text also defines Market Linked Debenture and Specified Mutual Fund for the relevant periods.</description>
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      <description>Special provisions govern computation of capital gains on transfer, redemption or maturity of a Market Linked Debenture and specified units or bonds. The gains are treated as short-term capital gains and are computed by reducing full value of consideration by cost of acquisition and connected expenditure, with no deduction for securities transaction tax. The text also defines Market Linked Debenture and Specified Mutual Fund for the relevant periods.</description>
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