Act Number: 43

Act Name: The Income-tax Act, 1961

Year: 1961

Enactment Date: 1961-09-13

Long Title: An Act to consolidate and amend the law relating to income-tax and super-tax

Ministry: Ministry of Finance

Department: Department of Revenue

Section 53: [Omitted.].
Exemption of capital gains from a residential house.—Omitted by the Finance Act, 1992 (18 of 1992), s. 26 (w.e.f. 1-4-1993). Earlier substituted by Act 67 of 1984, s. 15 (w.e.f. 1-4-1985) and amended by Act 11 of 1987, s. 18 (w.e.f. 1-4-1988).
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