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    <title>Amendment of section 115AB.</title>
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    <description>Substituted clause (ii) of section 115AB(1) provides a date-based tax rule for long-term capital gains on transfer of units purchased in foreign currency by an Offshore Fund: a lower rate for transfers before the specified cut-off date and a higher rate for transfers on or after that date; the substitution is retrospective to that cut-off date.</description>
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