Taxpayers can calculate liability at 12.5pc without indexation, or 20 pc with indexation, pay tax on lower of the two.

Taxpayers can calculate liability at 12.5pc without indexation, or 20 pc with indexation, pay tax on lower of the two.

Taxpayers can calculate liability at 12.5pc without indexation, or 20 pc with indexation, pay tax on lower of the two.

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