Income Tax Department

Ministry of Finance, Government of India

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Section 115

Tax on capital gains in case of companies

Section

Section Number

115

Chapter

CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

Act

Income-tax Act, 1961

Year

2025

Tax on capital gains in case of companies

Tax on capital gains in case of companies

Tax on capital gains in case of companies.

115. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]

Footnotes