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     EduGorilla 
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    The term ‘grandfathering’ mentioned in the budget 2018-2019 is best explained by which of the following?

    Options :-

    1. A special provision by which any entity can be exempted from a new law, rule or regulation
    2. Provision of augmentation of new laws or rules with the existing ones for regulation
    3. A retrospective tax to be paid by an entity for amended tax regulations
    4. Tax levied on the transactions between the parent company and its subsidiary
    5. Capital gains tax on inherited immovable property by the grandson
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