Insertion of new section 115 BBG.

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..... m transfer of carbon credits. 115 BBG. (1) Where the total income of an assessee includes any income by way of transfer of carbon credits, the income-tax payable shall be the aggregate of- (a) the amount of income-tax calculated on the income by way of transfer of carbon credits, at the rate of ten per cent.; and (b) the amount of income-tax with which the assessee would have been chargeable had h .....

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