Amendment of section 115

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i), for sub-clause (a), the following sub-clause shall be substituted with effect from the 1st day of April, 1986, namely :- "(a) on so much of the amount of such long-term capital gains as rel....