Section 54A

Relief of tax on capital gains in certain cases

Section Number

54A

Chapter

CHAPTER IV - COMPUTATION OF TOTAL INCOME

Act

Income-tax Act, 1961

Year

1973

Relief of tax on capital gains in certain cases

Relief of tax on capital gains in certain cases

Relief of tax on capital gains in certain cases.

54A. [Omitted by Finance (No. 2) Act, 1971, w.e.f. 1-4-1972]

[As amended by the Finance Act, 1973]