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    <title>Amendment of section 115AC</title>
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    <description>The amendment provides that where an assessee acquires shares or bonds in a resulting or amalgamated company by virtue of holding shares or bonds in the amalgamating or demerged company in accordance with the referenced operative provision, the provisions of that operative provision shall apply to such acquired shares or bonds.</description>
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      <description>The amendment provides that where an assessee acquires shares or bonds in a resulting or amalgamated company by virtue of holding shares or bonds in the amalgamating or demerged company in accordance with the referenced operative provision, the provisions of that operative provision shall apply to such acquired shares or bonds.</description>
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