Computation of capital gains - old section 114 and new section 80T

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....ear 1971-72 wherein the Income-tax officer, while computing the capital gains for the assessment year 1968-69 had wrongly applied for the concessional rates applicable to the assessment year 1967-68 without taking note of the change brought about by Finance Act, 1968 with effect from 1st April, 1968 in the scheme of levy of capital gains itself. 2. Section 114 of the Income-tax Act, 1961 relati....