Amendment of section 114

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..... assets other than short-term capital assets, as exceeds the sum of five thousand rupees- (1) in the case of capital gains relating to buildings or lands, or any rights in buildings or lands, at three-fourths of the average rate of income-tax and three-fourths of the average rate of super-tax respectively, and (2) in any other case, at one-half of the average rate of income-tax and one-half of the .....

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