In section 112 of the Income-tax Act, in sub-section (1), in the proviso occurring below clause (d), after the words "being listed securities or unit", the words "or zero coupon bond" shall be inserted with effect from the 1st day of April, 2006.
Finance Act 2005 Section 33 - Bare Act |
| State | Central Government |
| Year | 2005 |
| Section Title | Amendment of Section 112 |
Act Info: