Section – 54 : Profit on sale of property used for residence
February 28, 2018
Section – 54C : Capital gain on transfer of jewellery held for personal use not to be charged in certain cases
February 28, 2018

Section – 54A : Relief of tax on capital gains in certain cases

54A. [Omitted by the Finance (No. 2) Act, 1971, w.e.f. 1-4-1972. Original section was inserted by the Finance Act, 1965, w.e.f. 1-4-1965. The Direct Tax Laws (Amendment) Act, 1989 has deleted section 54A, dealing with relief of tax on capital gains on transfer of property held under trust for charitable or religious purposes or by certain institution, earlier inserted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.]

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