115Tax on capital gains in case of companies.
[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.]
Chapter XII · Determination of Tax in Certain Special Cases
Section 115 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.