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          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.

          <h1>Tax on long-term capital gains: separate computation with specified rates for individuals, companies and venture capital treatment.</h1> A new section prescribes that tax on long-term capital gains is the sum of tax on total income excluding those gains and a separate tax on the gains at taxpayer-specific rates; where the excluded income falls below the basic exemption, gains are reduced accordingly. Venture capital companies receive a lower rate for gains from approved venture capital undertakings, which are defined by investment limits, inadequate financial resources, and high-risk technology criteria. Gross total income and total income are to be reduced by such gains for the purpose of allowing Chapter VI-A deductions and rebate computation respectively.

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