Section 80T

     

Deduction in respect of long-term capital gains in the case of assessees other than companies.

80T. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988. Original section was inserted by the Finance (No. 2) Act, 1967, w.e.f. 1-4-1968 in replacement of section 114.]