Part of: Section 112 — Tax on long -term capital gains
(i) the amount of income -tax payable on the total income as reduced by the amount of such long-term capital gains, had the total income as so reduced been its total income; and 6[(ii) the amount of income -tax calculated on long-term capital gains [except where such gain arises from transfer of capital asset referred to in sub -clause ( iii)] at the rate of twenty per cent .; and]