https://www.taxtmi.com/acts?id=47165 The amendment inserts a proviso to section 47 specifying that the cited clauses shall not apply to a transfer of a capital asset made after the 29th day of February, 1988, where the asset is transferred as stock-in-trade, thereby qualifying the section's application to post specified date transfers reclassified as stock-in-trade. en-us Wed, 08 Jan 2025 11:28:57 +0530 Wed, 08 Jan 2025 11:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47165 The amendment inserts a proviso to section 47 specifying that the cited clauses shall not apply to a transfer of a capital asset made after the 29th day of February, 1988, where the asset is transferred as stock-in-trade, thereby qualifying the section's application to post specified date transfers reclassified as stock-in-trade. Act-Rules F. Acts / Amendment Acts Wed, 08 Jan 2025 11:28:57 +0530 https://www.taxtmi.com/acts?id=47165