Amendment of section 115AD.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e deemed to have been substituted, namely:-- "Provided that the amount of income-tax calculated on the income by way of short-term capital gains referred to in section 111A shall be at the rate of-- (A) fifteen per cent. for any transfer which takes place before the 23rd day of July, 2024; and (B) twenty per cent. for any transfer which takes place on or after the 23rd d....