| (a) | - | income received in respect of securities (other than units referred to in section 115AB); or |
| (b) | - | income by way of short-term or long-term capital gains arising from the transfer of such securities, |
| (i) | - | the amount of income-tax calculated on the income in respect of securities referred to in clause (a), if any, included in the total income,- |
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