Securities

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....es" shall have the meaning assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956; Explanation(b) - For the purposes of section 94 of th....

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....r in the manner in which they can be transferred; Explanation.(b) - As per section 115TCA of the Income tax Act 1961-  For the purposes of Chapter XII-EA (special provisions relating ....