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    <title>Amendment of section 115</title>
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    <description>The amendment revises the tax treatment of long-term capital gains arising from immovable property, confining the provision to gains relating to buildings, lands or any rights therein and prescribing taxation of such gains at the rate of fifty per cent, with effect from the commencement date stated in the amendment.</description>
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      <description>The amendment revises the tax treatment of long-term capital gains arising from immovable property, confining the provision to gains relating to buildings, lands or any rights therein and prescribing taxation of such gains at the rate of fifty per cent, with effect from the commencement date stated in the amendment.</description>
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