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    <description>Amendment inserts a new entry for the Cost Inflation Index for the fiscal year 2025-26 into the Table linked to the Explanation to section 48 of the Income-tax Act, updating the index used to compute indexed cost of acquisition for capital gains; the change is made under clause (v) of the Explanation and takes effect from the first day of April, applying to the subsequent assessment year and thereafter.</description>
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      <description>Amendment inserts a new entry for the Cost Inflation Index for the fiscal year 2025-26 into the Table linked to the Explanation to section 48 of the Income-tax Act, updating the index used to compute indexed cost of acquisition for capital gains; the change is made under clause (v) of the Explanation and takes effect from the first day of April, applying to the subsequent assessment year and thereafter.</description>
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