Amendment of section 50B.

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.... Act,- (a) for sub-section (2), the following sub-section shall be substituted, namely:- '(2) In relation to capital assets being an undertaking or division transferred by way of suc....

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....in the prescribed manner, shall be deemed to be the full value of the consideration received or accruing as a result of the transfer of such capital asset.'; (b) in Explanation 2, after claus....