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

54C. Capital 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.]