Insertion of new Twelfth Schedule

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....e Eleventh Schedule, the following Schedule shall be inserted with effect from the 1st day of April, 1983, namely :- "THE TWELFTH SCHEDULE [See section 80T(b)] The deduction in respect of long....

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....en held by the assessee for - more than three years but not more than five years; 25% 40% more than five years but not more than ten years; 28% 45% more than ten years but not more than fifteen....