https://www.taxtmi.com/acts?id=47312 The amendment deems the difference between the repurchase price of specified investment units and their capital value to be capital gains in the year of repurchase or plan termination, with "capital value" defined as the amount invested by the assessee in those units, and requires taxation of such gains in that year. en-us Fri, 10 Jan 2025 18:11:57 +0530 Fri, 10 Jan 2025 18:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47312 The amendment deems the difference between the repurchase price of specified investment units and their capital value to be capital gains in the year of repurchase or plan termination, with "capital value" defined as the amount invested by the assessee in those units, and requires taxation of such gains in that year. Act-Rules F. Acts / Amendment Acts Fri, 10 Jan 2025 18:11:57 +0530 https://www.taxtmi.com/acts?id=47312