Amendment of section 112A.

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..... such long-term capital gains exceeding one lakh twenty-five thousand rupees (a) on long-term capital gains at the rate of ten per cent. for any transfer which takes place before the 23rd day of July, 2024; and (b) on long-term capital gains, at the rate of twelve and one-half per cent. for any transfer which takes place on or after the 23rd day of July, 2024: Provided that the limit of one lakh tw .....

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..... substitute clause (i) of the said sub-section, inter alia, so as to provide that the tax payable by the assessee on the total income referred to in sub-section (1) of the section shall be the aggregate of (i) the amount of income-tax calculated on such long-term capital gains exceeding one lakh twenty-five thousand rupees- (a) on long-term capital gains at the rate of ten per cent. for any transfe .....

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