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Whether the exemption u/s 10(38) is avaliable if the transaction is undertaken on a stock exchange located in any International Financial Service Centre?

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....mptions and Deductions<br>Income Tax<br>Manuals<br>Dated:- 17-5-2018<br>Manual - Exempted Income u/s 10 - Income Specific Exemption from long term capital gains u/s 10(38) shall be available even if ....