Capital Gains Account (first amendment) scheme, 2012 - Amendment in paragraphs 1, 2, 3, 4, 10, 13 and Forms A, C & G
Notification No. 44/2012 [F.No. 142/21/2012-SO (TPL)], Dated 25-10-2012
In exercise of the powers conferred by sub-section (2) of section 54, sub-section (2) of section 54B, sub-section (2) of section 54D, sub-section (4) of section 54F, sub-section (2) of section 54G and sub-section (2) of section 54GB of the Income-tax Act, 1961 (43 of 1961) the Central Government hereby makes the following Scheme to amend the Capital Gains Account Scheme, 1988. namely:-
1. (1) This Scheme may be called the Capital Gains Accounts (First Amendment) Scheme, 2012.
(2) It shall come into force on the date of its publication in the Official Gazette.