Tax on corporate capital gains framed as an aggregate computation combining income-tax and a separately calculated capital-gains charge. Section 115 prescribes tax computation where a company's total income includes capital gains, historically requiring an aggregate of income-tax on total income reduced by capital gains and an additional tax component calculated specifically on the capital gains; successive Finance Acts substituted and omitted provisions, altering rate structures and separate treatment for gains relating to buildings or lands and for long-term capital gains.