Amendment of section 49

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....tion (2A), the following sub-sections shall be inserted with effect from the 1st day of April, 2000, namely :- '(2B) Where the capital gain arises from the transfer of the specified security ref....

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....e of the assets transferred in a demerger bears to the net worth of the demerged company immediately before such demerger. (2D) The cost of acquisition of the original shares held by the shareholder....