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Income-tax Act, 1961: New Clause (hh) in Explanation 1 Defines Short-term Capital Asset for Units in Section 49(2AG.

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....Meaning of the term "short-term capital asset" - New clause (hh) inserted to the Explanation 1 in respect of units referred in section 49(2AG) - Section 2(42A) of the Income-tax Act, 1961....

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