Amendment of section 56

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...., the following clause shall be inserted with effect from the 1st day of April, 2015, namely:-- "(ix) any sum of money received as an advance or otherwise in the course of negotiations for transfer ....

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....ance or otherwise in the course of the negotiations for transfer of a capital asset, is forfeited and the negotiations do not result in transfer of such capital asset, then, such sum shall be chargeab....