Acts

54C Capital gain on transfer of jewellery held for personal use not to be charged in certain cases.[OMITTED BY THE FINANCE ACT, 1976, W.E.F. 1-4-1976]

CHAPTER IV
COMPUTATION OF TOTAL INCOME

Capital gain on transfer of jewellery held for personal use not to be charged in certain cases.

54C. [Omitted by the Finance Act, 1976, w.e.f. 1-4-1976. Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1973.]

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