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[Cites 0, Cited by 0] [Section 193] [Entire Act]

Union of India - Subsection

Section 193(3) in The Income Tax Act, 2025

(3)The section 72(6) shall not apply for computation of long-term capital gains arising out of the transfer of long-term capital asset, being Global Depository Receipts referred to in sub-section (1) (Table: Sl. No. 2).