https://www.taxtmi.com/acts?id=47980 The amendment alters the proviso to clause (d) of sub section (1) of section 13 to remove the exclusion barring assets purchased or acquired by conversion or exchange from corpus, expressly treats accretion to corpus by way of bonus shares as corpus, and substitutes a later year reference in another clause of the proviso. en-us Tue, 28 Jan 2025 12:09:26 +0530 Tue, 28 Jan 2025 12:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47980 The amendment alters the proviso to clause (d) of sub section (1) of section 13 to remove the exclusion barring assets purchased or acquired by conversion or exchange from corpus, expressly treats accretion to corpus by way of bonus shares as corpus, and substitutes a later year reference in another clause of the proviso. Act-Rules F. Acts / Amendment Acts Tue, 28 Jan 2025 12:09:26 +0530 https://www.taxtmi.com/acts?id=47980