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Amendment of Act 23 of 2004.

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Full Text of the Document

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....ds "intrinsic value" shall be substituted; (II) after the proviso, the following Explanation shall be inserted, namely:-- 'Explanation.-- For the purposes of this section, the expression "intrinsic value" means the difference between the settlement price and the strike price.'. - Clause 193 of the Bill seeks to amend section 99 of the Finance (No. 2) Act, 2004 relating to the value of taxab....

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