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    <title>Amendment of section 115D</title>
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    <description>Language in clause (a) of sub section (2) of section 115D is substituted so that income chargeable under the head &quot;Capital gains&quot; is governed by Chapter VI A and nothing contained in the provisions of the second proviso to section 48 shall apply to such income.</description>
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      <description>Language in clause (a) of sub section (2) of section 115D is substituted so that income chargeable under the head &quot;Capital gains&quot; is governed by Chapter VI A and nothing contained in the provisions of the second proviso to section 48 shall apply to such income.</description>
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