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[Cites 0, Cited by 0] [Section 112A(1)] [Section 112A] [Entire Act]

Union of India - Subsection

Section 112A(1)(ii) in The Income Tax Act, 1961

(ii)the capital gains arise from the transfer of a long-term capital asset being an equity share in a company or a unit of an equity oriented fund or a unit of a business trust;