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        F. Acts / Amendment Acts

        Section 37 - Amendment of Section 212

        Finance Act, 1972
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Exclusion of specified income broadened to include certain non-capital gain income in computing total income. The amendment substitutes the parenthetical exclusion of capital gains with a broader phrase expressly excluding both capital gains and the additional income category referred to in a specified sub-clause of the definition of income, thereby clarifying the scope of items excluded in computing total income under the provision.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Exclusion of specified income broadened to include certain non-capital gain income in computing total income.

                              The amendment substitutes the parenthetical exclusion of capital gains with a broader phrase expressly excluding both capital gains and the additional income category referred to in a specified sub-clause of the definition of income, thereby clarifying the scope of items excluded in computing total income under the provision.


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