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Tax on Long Term Capital Gains - Sec. 112

Income Tax - Capital Gains - 26 - SEC - 112: TAX ON LONG TERM CAPITAL GAINS In case of an individual or HUF being resident, the amount of income tax calculated on long term capital gain shall be 20%. In case of non-resident, tax on LTCG on unlisted securities (or shares of a company not being a company in which public are substantially interested [ inserted by FA, 2017, w.e.f. 1-4-2013] ) shall be 10% without applying first proviso and second proviso to section 48. In case of a Domestic company, .....

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