Amendment of section 2.
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.... 3. In section 2 of the Income-tax Act,-- (i) in clause (13A), with effect from the 1st day of April, 2021,-- (a) in sub-clause (ii), the word "and" occurring at the end shall be omitted....
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.... in clause (i), after sub-clause (hg), the following sub-clause shall be inserted, namely:-- "(hh) in the case of a capital asset, being a unit or units in a segregated portfolio referred to ....


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