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Amendment of section 49.
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....ion (2AF), the following shall be inserted, namely:-- '(2AG) The cost of acquisition of a unit or units in the segregated portfolio shall be the amount which bears, to the cost of acquisition of a u....
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....the amount as so arrived at under sub-section (2AG). Explanation.--For the purposes of sub-section (2AG) and sub-section (2AH), the expressions "main portfolio", "segregated portfolio" and "total po....