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Does anyone know about this ? for the upcoming September 2026 exam, under which head are the proceeds from a share buyback taxable if the buyback consideration is paid on or after April 1, 2026? Do we follow the new Finance Act, 2026 rule where it is taxable as Capital Gains with deduction for the cost of acquisition, or do we still apply the older interim rule where it was treated as a deemed dividend under Income from Other Sources (IFOS)?"