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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XIII - DETERMINATION OF TAX IN SPECIAL CASES
B.—Special provisions relating to tax on capital gains
Section 196 of Income Tax Act - Tax on short-term capital gains in certain cases
Section 197 of Income Tax Act - Tax on long-term capital gains
Section 198 of Income Tax Act - Tax on long- term capital gains in certain cases
