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        F. Acts / Amendment Acts

        Section 21 - Amendment of section 111A.

        Finance Act, 2008
        Chapter III
        DIRECT TAXES

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        Capital gains tax rate increase takes effect, raising the prescribed rate for specified gains under section 111A. Amendment raises the prescribed tax rate under section 111A(1)(i) by substituting the existing ten per cent. rate with fifteen per cent., effective from the first day of April, 2009, as enacted by the Finance Act, 2008.
                          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.

                                Capital gains tax rate increase takes effect, raising the prescribed rate for specified gains under section 111A.

                                Amendment raises the prescribed tax rate under section 111A(1)(i) by substituting the existing ten per cent. rate with fifteen per cent., effective from the first day of April, 2009, as enacted by the Finance Act, 2008.


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