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Amendment of Act 43 of 1961

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Full Text of the Document

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....l be substituted; (b) in sub-clause (ii) and in the proviso, for the words "fifty per cent.", wherever they occur, the words "forty per cent." shall be substituted; (2) in section 115, for clause (i), the following clause shall be substituted, namely:- "(i) the amount of income-tax calculated on the amount of long-term capital gains included in the total income- (a) o....

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