Section - 80T (of Income Tax Act, 1961), Deduction in respect of long-term capital gains in the case of assessees other than companies

Section - 80T (of Income Tax Act, 1961), Deduction in respect of long-term capital gains in the case of assessees other than companies

Income Tax

Deduction in respect of long-term capital gains in the case of assessees other than companies.

[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in replacement of section 114 (of Income Tax Act, 1961).]