Insertion of New Section 112A

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Full Text of the Document

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....ncludes any interest on National Savings Certificates (First Issue), the tax payable by him on his total income shall be - (a) the amount of income-tax payable on the total income as reduced by the amount of such inclusion and by the amount of compensation or other payment referred to in clause (ii) of section 28 and of the capital gains, if any, had the total income so reduced been his total in....