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The present Law shall govern the provisional exemption from income tax the capital gains based on the interest on foreign exchange savings and other deposits of citizens, capital gains based on the income from the transfer of shares against payment and interests in the assets of legal entities and income from agriculture and forestry on cadastral income, the taxation of which as a kind of income of individuals is provided for by the Individual Income Tax Law (Službeni glasnik RS, Nos. 24/01, 80/02, 80/02-other law, 135/04, 62/06 and 65/06-Corrigendum).
