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....s .- (1) In these rules, unless the context otherwise requires,- (a) "Act" means the Finance Act, 2026 (4 of 2026); (b) "Indexed cost of acquisition" shall have the same meaning a....

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...., 1961 (43 of 1961) or the Income-tax Act, 2025 (30 of 2025) or the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015) shall have the meanings respectivel....