Amendment of section 43

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....ause (1), after Explanation 4, the following Explanation shall be inserted with effect from the 1st day of October, 1996, namely :- "Explanation 4A : Where before the date of acquisition by the....

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....m the first mentioned person, then, notwithstanding anything contained in Explanation 3, the actual cost of the transferred assets, in the case of first mentioned person, shall be the same as the writ....