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

[Cites 0, Cited by 13] [Section 112(1)] [Section 112] [Entire Act]

Union of India - Subsection

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

(d)[] [ Clause (c) relettered as Clause (d) by Act 32 of 1994, Section 31 (w.e.f. 1.4.1995).] [in any other case ] [Inserted by Act 18 of 1992, Section 53 (w.e.f. 1.4.1993).][of a resident] [Inserted by Act 32 of 1994, Section 31 (w.e.f. 1.4.1995).],-

(i)[ the amount of income-tax payable on the total income as reduced by the amount of long-term capital gains, had the total income as so reduced been its total income; and [Inserted by Act 18 of 1992, Section 53 (w.e.f. 1.4.1993).]

(ii)the amount of income-tax calculated on such long-term capital gains at the rate of ][twenty per cent.] [ Substituted by Act 33 of 1996, Section 37, for " thirty per cent." (w.e.f. 1.4.1997).]:

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Union of India - Subsection

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