Insertion of new section 115 BBG.
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.... on income from transfer of carbon credits. '115 BBG. (1) Where the total income of an assessee includes any income by way of transfer of carbon credits, the income-tax payable shall be the aggregate of- (a) the amount of income-tax calculated on the income by way of transfer of carbon credits, at the rate of ten per cent.; and (b) the amount of income-tax with which the....


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