Lower 10% Tax Rate on Long-Term Capital Gains for Assessee per Section 112 Proviso and Section 195 TDS Rules.

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....Withhodlign Tax / TDS u/s 195 on LTCG – Benefit of proviso to section 112 - assessee is entitled to benefit of lower rate of tax @ 10% while computing the tax under the head “long term capital gain” - AT....