Section - 114 (of Income Tax Act, 1961), Tax on capital gains in cases of assessees other than companies
Section - 114 (of Income Tax Act, 1961), Tax on capital gains in cases of assessees other than companies
Tax on capital gains in cases of assessees other than companies.
[Omitted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 and reintroduced with material modifications in section 80T (of Income Tax Act, 1961). Section 114 (of Income Tax Act, 1961) was substituted first by the Finance (No. 2) Act, 1962, w.e.f. 1-4-1962 and later on amended by the Finance Act, 1964, w.e.f. 1-4-1964, the Finance Act, 1965, w.e.f. 1-4-1965, the Finance (No. 2) Act, 1965, w.e.f. 11-9-1965 and the Finance Act, 1966, w.e.f. 1-4-1966.]
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