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Amendment of section 112

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....ion (1), with effect from the 1st day of April, 1995,- (i) in clause (a), after the words "Hindu undivided family,", the words "being a resident," shall be inserted; (ii) in cl....

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....any,- (i) the amount of income-tax payable on the total income as reduced by the amount of such long-term capital gains, had the total income as so reduced been its total income; and (ii) the amou....