Amendment of section 80T

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..... h effect from the 1st day of April, 1987, - (i) for the words five thousand rupees , wherever they occur, the words ten thousand rupees shall be substituted; (ii) in clause (b), for the portion beginn .....

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..... r lands, or gold, bullion or jewellery exceed ten thousand rupees; (B) sixty per cent. of the amount by which the long-term capital gains relating to any other capital assets exceed ten thousand rupee .....

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