Amendment of section 47
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.... the Income-tax Act, with effect from the 1st day of April, 2015,- (a) after clause (viia), the following shall be inserted, namely:- '(viib) an....
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....s Contracts (Regulation) Act, 1956;'[42 of 1956.]; (b) after clause (xvi), the following shall be inserted, namely:- '(xvii) any transfer of a c....
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