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Capital Gains
47(vib) 47(vic) 47(vica) 47(vicb) 47(vid) 47(vii) 47(viia) 47(viii) 47(ix) 47(x) 47(xi) 47(xii) 47(xiii) 47(xiiia) 47(xiv) 47(xv) Nature of transaction not considered as a transfer Distribution of a capital asset in specie on liquidation of a company by a liquidator to its shareholders.