capital gains tax

Listed equity shares shall be treated as long-term capital assets only if they were held for a period of more than_______ months immediately preceding the date of its transfer.

While measuring the indexed cost of acquisition, _____ is irrelevant.

As per section _____________, long-term capital gain arising in excess of Rs. 1 Lakh on transfer of equity shares or units of equity oriented mutual fund or units of business trust is chargeable to tax @ ___ in the hands of any person, if specific conditions are satisfied in this regard.

Generally, long-term capital gain is charged to tax @ ________ .

To avail the benefit of section 54, the asset transferred shall be ____________.

To avail the benefit of section 54, the assessee shall purchase residential house within a period of ____________or________after the date of transfer of the eligible asset.

Exemption under section 54 will be _______the amount of capital gains arising on transfer of eligible asset or amount invested in purchase/construction of new residential house property.

After claiming benefit under section 54, if new house is transferred within a period of _____ from the date of its acquisition/completion of construction, then the benefit granted under section 54 will be withdrawn and same shall be charged to tax as _____________ capital gain.

After the expiry of specified period of 3 years under section 54 of the Act, the unutilized amount remained in the Capital Gains Account Scheme shall be taxed as _____________ in the year in which the specified period of 3 years expires.

Section 111A is applicable in case of STCG arising on transfer of ________ which are transferred on or after 1-10-2004 in are recognised stock exchange and such transaction is liable to securities transaction tax (STT).

Short-term capital gain other than covered under section 111A is charged to tax at_______.

While computing capital gain on sale of immovable property, full value of consideration shall be:

What shall be the cost of acquisition of capital asset being immovable property which has been acquired without consideration (gift) and taxed under section 56 of the Act?

Out of the following personal effects, which one is a capital asset?

Surplus on sale of rural agricultural land is

Long term capital gain on sale of equity share through stock exchange

Option to adopt fair market value as on 01/04/2001 is available for-

Which asset is a specified asset for the purpose of section 54 EC ?

Capital gains deposit account scheme is not available under

_____________ is the charging section for the head “Capital Gains”

As per section 2(14), capital asset means property of any kind held by the assessee, _____________ with his business or profession subject to few exceptions.

Out of the followings, which one is not a capital asset?

Out of the followings, which one is a capital asset?

As per section 2(47), the term “transfer” does not include:

Surplus arising on maturity of Zero-Coupon Bonds shall be taxed under the head __________

Listed securities held for not more than ____________, is treated as short-term capital asset.

Unlisted securities (not being shares) held for not more than ____________, is treated as short term capital asset.

Units of UTI (Listed) held for not more than ____________, is treated as short-term capital asset.

Units of UTI (unlisted) held for not more than ________, is treated as short-term capital asset.

Zero Coupon Bonds (unlisted) held for not more than ____________, is treated as short-term capital asset.