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Section – 114 : Tax on capital gains in cases of assessees other than companies

Section 115A: Tax on Dividends, Royalty, Technical Service Fees for Foreign Companies

Section – 115 : Tax on capital gains in case of companies

Published by Law@HostBooks at Published on March 1, 2018

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115. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]

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