Insertion of new Twelfth Schedule

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....tax Act, after the 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 ....

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....her capital assets Where the capital asset has been held by the assessee for -     more than three years but not more than five years; 25% 40% more than five years but n....