Amendment of section 112A.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ies to which exemption under clause (10D) of the said section does not apply on account of the applicability of the fourth and fifth proviso thereof shall be inserted. - Clause 29 of the Bill seeks to amend section 112A of the Income-tax Act relating to tax on long-term capital gains in certain cases. Explanation to the said section, inter alia, provides for the definition of the expression equity .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X