Mera Samvidhaan All of Income-tax Act, 1961

Chapter IV · COMPUTATION OF TOTAL INCOME Heads of income

54CCapital gain on transfer of jewellery held for personal use not to be charged in certain cases.

[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.]

Section 54C of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.