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    <title>Taxpayer Qualifies for 10% Reduced Tax Rate on Capital Gains Even Without Claiming It in Their Tax Return.</title>
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    <description>Taxation of capital gain - claim of reduced rate of tax @10% was not made in the return of income - the assessee is eligible to be taxed at the reduced rate of 10% in respect of the aforesaid capital gains, even if such claim was not made in the return of income - AT</description>
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