Section 114Central Act
Section 114: Tax on capital gains in cases of assessees other than companies
Tax on capital gains in cases of assessees other than companies.
- [Repealed by the Finance (No. 2) Act, 1967 (20 of 1967), section 33 and Schedule III (w.e.f. 1-4-1968).]Previous
Sec 113 — [ Tax in the case of block assessment of search cases. [ Inserted by Act 22 of 1995, Section 24 (w.e.f. 1.7.1995).]
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Sec 115 — Tax on capital gains in case of companies
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