Section 52: [Omitted.].

[Consideration for transfer in cases of understatement.]—Omitted by the Finance Act, 1987 (11 of 1987), s. 17 (w.e.f. 1-4-1988). Earlier amended by Act 5 of 1964, s. 13 (w.e.f. 1-4-1964), Act 25 of 1975, s. 9 (w.e.f. 1-4-1974) and Act 19 of 1978, s. 9 (w.e.f. 1-4-1974).