Amendment of section 48

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....he 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, debentures or warrants referred ....

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.... 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 the Central Government may, having regard to ....