Amendment of section 47.

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Full Text of the Document

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....Bond Scheme, 2015, by way of redemption, by an assessee being an individual;"; (B) in clause (xiiib), in the proviso,- (I) in clause (e), the word "and" appearing at the end shall be omitted; (II) after clause (e), the following clause shall be inserted, namely:- "(ea) the total value of the assets as appearing in the books of account of the company in any of the three previous years preceding....