Capital gain on transfer of jewellery held for personal use not to be charged in certain cases.—
Omitted by the Finance Act, 1976 (66 of 1976) (w.e.f. 1-4-1976). Earlier inserted by Act 16 of 1972, s. 9
(w.e.f. 1-4-1973).
Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights
