Amendment of section 112.

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..... long-term capital gains [except where such gain arises from transfer of capital asset referred to in sub-clause ( iii )] at the rate of twenty per cent; and ( iii ) the amount of income-tax on long-term capital gains arising from the transfer of a capital asset, being unlisted securities, calculated at the rate of ten per cent on the capital gains in respect of such asset as computed without givi .....

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