Amendment of section 115

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Full Text of the Document

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....t. on the amount of capital gains, if any, chargeable under sub-section (2) of section 45; and (2) the amount of income-tax with which it would have been chargeable had its total income been reduced by the amount of capital gains referred to in sub-clause (1);"; (ii) for clause (b), the following clause shall be substituted, namely:- "(b) the amount of super-tax equal to the aggrega....