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[Cites 0, Cited by 0] [Section 115A] [Entire Act]

Union of India - Subsection

Section 115A(d) in Income Tax Rules, 1962

(d)for reconverting capital gains computed in the foreign currency initially utilised in the purchase of the capital asset into rupees, the telegraphic transfer buying rate of such currency, as on the date of transfer of the capital asset.