Amendment of section 112A

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....In section 112A, of the Income-tax Act,- (a) for clauses (a) and (b), the following clauses shall be, and shall be deemed to have been, substituted with effect from the 1st day of April, 1968....

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....interest and the amount of compensation or other payment referred to in clause (ii) of section 28 and of the capital gains, if any, had not formed part of it."; (b) Explanation 1 shall be, an....