Section 54CCentral Act
Section 54C: Capital gain on transfer of jewellery held for personal use not to be charged in certain cases
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), section 12 (w.e.f. 1-4-1976).]Previous
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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Sec 54D — [ Capital gain on compulsory acquisition of lands and buildings not to be charged in certain cases. [Inserted by Act 21 of 1973, Section 7 (w.e.f. 1.4.1974).]
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