1961Section 54COmitted
54C. Capital gain on transfer of jewellery held for personal use not to be charged in certain cases.
In the 2025 Act0 matches
No counterpart in the correspondence.
[Omitted by the Finance Act, 1976, w.e.f. 1-4-1976. Original section was inserted by the Finance Act, 1972, w.e.f. 1-4-1973.]