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<h1>Long-Term Capital Gains Tax: Section 112A Amendment Removes Specific Provisos Through Finance Act, 2025</h1> Section 112A of the Income-tax Act will be amended effective April 1, 2026, through the Finance Act, 2025. The amendment modifies clause (a) in the Explanation by removing the phrase 'on account of the applicability of the fourth and fifth provisos thereof' from both the opening portion and the second proviso. This change affects the taxation provisions related to income-tax.