Amendment of section 115

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..... on the amount of capital gains, if any, chargeable under sub-section (2) of section 45; and (2) the amount of income-tax with which it would have been chargeable had its total income been reduced by the amount of capital gains referred to in sub-clause (1); ; (ii) for clause (b), the following clause shall be substituted, namely:- (b) the amount of super-tax equal to the aggregate of- (1) the amou .....

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