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Computation of income from the transfer of any investment asset

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.... income from the transfer of any investment asset 47. (1) The income from the transfer of any investment asset during the financial year shall be the full value of the consideration accrued or rece....

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.... capital gains' shall be aggregated with the 'unabsorbed preceeding year capital loss', if any, and the result of such aggregation shall be the income under the head 'Capital gains'. (4) The income....