Amendment of Section 112

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..... t, - (a) in clause (i), for the words and of the capital gains , the words and brackets and by the amount of the interest on National Savings Certificates (First Issue) and of the capital gains shall .....

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..... s, if any, computed in accordance with the provisions of clause (b) of section 112A and clause (b) of section 114, respectively. . - statute, statutory provisions legislation, law, enactment, Acts, .....

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