Amendment of section 112A.

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..... surance policies to which exemption under clause (10D) of the said section does not apply on account of the applicability of the fourth and fifth proviso thereof shall be inserted. - Clause 29 of the Bill seeks to amend section 112A of the Income-tax Act relating to tax on long-term capital gains in certain cases. Explanation to the said section, inter alia, provides for the definition of t .....

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