Section 54A: [Omitted.].

[Relief of tax on capital gains in certain cases.]—Omitted by the Finance (No. 2) Act, 1971 (32 of 1971), s. 11 (w.e.f. 1-4-1972). Earlier inserted by Act 10 of 1965, s. 17 (1-4-1965). Again inserted by Act 4 of 1988, s. 16 (w.e.f. 1-4-1988) and omitted by Act 3 of 1989, s. 95 (w.e.f. 1-4-1989).