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Amendment of section 112.
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.... effect from the 1st day of April, 2013,-- (A) in clause (c), for sub-clause (ii), the following sub-clauses shall be substituted, namely:-- "(ii) the amount of income-tax calculated on long-term ....
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....the first and second proviso to section 48."; (B) in the Explanation, for clause (a), the following clauses shall be substituted, namely:-- '(a) the expression "securities" shall have the meaning ....