Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 924] [Entire Act] Union of India - Section Section 115 in The Income Tax Act, 1961 115. Tax on capital gains in case of companies. - [Omitted by the Finance Act, 1987 (11 of 1987), section 42 (w.e.f. 1-4-1988).]
