Section 54C:
[Omitted.].
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).
43/1961 - The Income-tax Act, 1961 ▶
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