Understanding 10% Tax on Long-Term Capital Gains from Equity Shares: Section 112(1) Proviso Interpretation Challenges.

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....Rate Tax on long term capital gain - tax rate of 10% without indexation - Sale of equity shares - It is not possible to decipher and clearly elucidate the exact legislative purpose and object behind the proviso to Section 112(1) in a categorical and unambiguous manner. - HC....