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Section 112A and section 111a Sale of equity shares and equity-related instruments like units of a mutual fund. Holding period more than 1 year. Particulars Amount Sales price 100 Less: Brokerage on sales .20 Net sales price 99.80 Purchase price 80 + add brokerage on purchase 0.20 Total purchase price 80.20 Capital Gain 99.80 less 80.20 =19.6 ...
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