Omitted by Finance (No. 2)Act, 1967, w.e.f. 1-4-1968—Reintroduced with material modifications in S. 80T
Tax on capital gains in cases of assessees other than companies.
114. [Omitted by Finance (No. 2)Act, 1967, w.e.f. 1-4-1968—Reintroduced with material modifications in S. 80T].
[As amended by the Finance Act, 1972]