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[Cites 0, Cited by 43] [Entire Act]

Union of India - Section

Section 54C in The Income Tax Act, 1961

54C. 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).]