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Amendment of section 48

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Full Text of the Document

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.... - Clause 19 of the Bill seeks to amend section 48 of the Income-tax Act relating to mode of computation.           The existing provisions contained in section 48 prescribe the mode of computation of income chargeable under the head capital gains. Clause (v) of the Explanation to the said section defines the term "Cost Inflation Index" in relati....

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