Section 112A of Income-tax Act 1961 : Tax on long-term capital gains in certain cases.
Section 112A of Income-tax Act 1961 – FA, 2018 Tax on interest on National Savings Certificates (First Issue). 112A. [Omitted by the Finance Act, 1988, w.e.f. 1-4-1989. Original section 112A was inserted by the Finance (No. 2) Act, 1965, w.e.f. 11-9-1965 and later on amended by the Finance Act, 1966, w.e.f. 1-4-1966, Finance (No. 2) Act,… Read More »