Amendment of section 49

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Full Text of the Document

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....res and letters "or clause (viaa) or clause (viab) or clause (vib) or clause (vica) or clause (vicb) or clause (vicc)" shall be substituted; '(II) after sub-section (2AB), the following sub-section shall be inserted, namely:- ''(2ABB) Where the capital asset, being share or shares of a company, is acqired by a non-resident assessee on redemption of Global Depository Receipts referred to in claus....