Section 54C — [Omitted.]

[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) (w.e.f. 1-4-1976). Earlier inserted by Act 16 of 1972, s. 9 (w.e.f. 1-4-1973).