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    <title>Amendment of section 115AD</title>
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    <description>For income arising from the transfer of a long-term capital asset referred to in the relevant long-term capital gains provision, income-tax at the rate of ten per cent shall be calculated on such income exceeding the statutory threshold of one lakh rupees; this proviso is inserted into the provision with effect from the specified commencement.</description>
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      <description>For income arising from the transfer of a long-term capital asset referred to in the relevant long-term capital gains provision, income-tax at the rate of ten per cent shall be calculated on such income exceeding the statutory threshold of one lakh rupees; this proviso is inserted into the provision with effect from the specified commencement.</description>
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