Amendment of section 80T

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.... Act, with effect from the 1st day of April, 1987, - (i) for the words "five thousand rupees", wherever they occur, the words "ten thousand rupees" shall be substituted; (ii) in clau....

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....eing buildings or lands or any rights in buildings or lands, or gold, bullion or jewellery exceed ten thousand rupees; (B) sixty per cent. of the amount by which the long-term capital gains r....