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Tax on Long Term - Sec. 112

Income Tax - Capital Gains - 26 - SEC - 112: TAX ON LONG TERM CAPITAL GAINS Section 112 shall apply to all assessees including non-residents. On LTCG tax is payable @ 20% However, as per Finance Act 2 .....

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resident individual or HUF i.e. not available to non-resident. Chapter VI-A deduction shall not be allowed on LTCG. FIRST PROVISO TO SECTION 112: TAX ON LTCG FROM LISTED SECURITIES OR UNITS Any LTCG a .....

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