Amendment of section 48
X X X X Extracts X X X X
X X X X Extracts X X X X
....t,- (i) after the third proviso but before the Explanation, the following shall be inserted with effect from the 1st day of April, 2001, namely :- "Provided also that where shares, d....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tuted and shall be deemed to have been substituted with effect from the 1st day of April, 1993, namely :- '(v) "Cost Inflation Index", in relation to a previous year, means such Index as ....
TaxTMI