Section 54ACentral Act
Section 54A: Relief of tax on capital gains in certain cases
Relief of tax on capital gains in certain cases.
-[Omitted by the Direct Tax Laws (Amendment) Act, 1989 (3 of 1989), section 95 (w.e.f. 1-4-1989).]Previous
Sec 54 — Profit on sale of property used for residence
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Sec 54B — [ Capital gain on transfer of land used for agricultural purposes not to be charged in certain cases. [Inserted by Act 19 of 1970, Section 11 (w.e.f. 1.4.1970).]
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