Amendment of section 112A

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..... , of the Income-tax Act,- (a) for clauses (a) and (b), the following clauses shall be, and shall be deemed to have been, substituted with effect from the 1st day of April, 1968, namely:- "(a) the .....

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..... ion or other payment referred to in clause (ii) of section 28 and of the capital gains, if any, had not formed part of it."; (b) Explanation 1 shall be, and shall be deemed to have been, omitted wit .....

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