Tax on Long-Term Capital Gains under Section 112A in Certain Cases
(1) Conditions to be satisfied for applicability of Section 112A [Section 112A(1)]: Notwithstanding anything contained in section 112, the tax payable by an assessee on his total income shall be determined in accordance with the provisions of section 112A(2), if the following conditions are satisfied: (i) the total income includes any income chargeable […]
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