Capital gains.

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....ing, namely:—            (a) income from the transfer referred to in clause (d) or clause (e) of sub-section (1) of section 47, if before the expiry of a period of eight years from the date of transfer of the investment asset,—               (i) the parent company, or its no....

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....es is not complied with;            (d) the amount of withdrawal referred to in sub-section (4) of section 55 to the extent deduction has been allowed under sub-section (2) thereof, if the condition laid down in the said sub-section (4) is not complied with;            (e) the amount of deposi....