Omitted

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....." 5.  Substituted vide Section 23 of the Finance (No. 2) Act, 1971 w.e.f. 01-04-1972 before it was read as, "sixty-five per cent." 6.  Substituted vide Section 2 of the Finance (No. 2) Act, 1974 w.e.f. 01-04-1975 before it was read as, "^2[thirty-five per cent.]" 7.  Substituted vide Section 2 of the Finance (No. 2) Act, 1974 w.e.f. 01-04-1975 before it was read as, "^3[fifty per cent.]" 8.  Substituted vide Section 2 of the Finance (No. 2) Act, 1974 w.e.f. 01-04-1975 before it was read as, "^4[fifty per cent.]" 9.  Substituted vide Section 2 of the Finance (No. 2) Act, 1974 w.e.f. 01-04-1975 before it was read ....

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.... of the long-term capital gains relating to the capital assets mentioned in sub-clause (i) is equal to or more than five thousand rupees, ^9[forty per cent.] of the long-term capital gains relating to any other capital assets.]" 12.  Substituted vide Section 23 of the Finance Act, 1986 w.e.f. 01-04-1987 before it was read as, "five thousand rupees" 13.  Substituted vide Section 23 of the Finance Act, 1986 w.e.f. 01-04-1987 before it was read as, "five thousand rupees" 14.  Substituted vide Section 23 of the Finance Act, 1986 w.e.f. 01-04-1987 before it was read as, "five thousand rupees" 15.  Substituted vide Section 23 of the Finance Act, 1986 w.e.f.....

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....s increased by a sum calculated - (A) at such of the rates specified in column (2) in the Twelfth Schedule as is applicable, with reference to the amount by which the long-term capital gains relating to capital assets, being buildings or lands or any rights in buildings or lands, exceed ^14[ten thousand rupees]; (B) at such of the rates specified in column (3) in the Twelfth Schedule as is applicable, with reference to the amount by which the long-term capital gains relating to any other capital assets exceed ^15[ten thousand rupees] : Provided that where the long-term capital gains relate to - (i) buildings or lands or any rights in buildings or lands; (ii) gold, bullion or jewellery; and ....