what are capital gains

Section 45 provides that any profits or gains arising from transfer of a capital asset effected in the previous year shall be chargeable to income-tax under the head “Capital gains” and shall be deemed to be the income of the previous year in which

Choose capital assets from the list of following assets ?

Which of the following shall not be considered as capital assets ?

Sinking Equity Fund, was registered as Foreign Portfolio Investor (FPI) and made profit on sale of certain shares in Indian company during PY 2018-19. Such profit would be taxable as

Which of the following shall be considered as Rural agricultural land ?

Muneer had some agricultural land, situated within Munerka, which is within the jurisdiction of municipality having population of ________ such is Urban agricultural land

In order to classify agricultural land as capital asset, distance of agricultural land shall be measured ___________ from local limits of municipality

Agricultural land situated in any area within 2 kms, distanced aerially from local limits of municipality shall not be considered as capital asset, where the population of municipality or cantonment board is

Agricultural land situated in any area within 6 kms, distanced aerially from local limits of municipality or cantonment board shall not be considered as capital asset where the population of municipality is

Agricultural land situated in any area within 8 kms, distanced aerially from local limits of municipality or cantonment board shall not be considered as capital asset where the population of municipality or cantonment board is

Which of the following assets would be considered as short-term capital asset on basis of period of holding of 12 months or less ?

Which of the following assets would be considered as short-term capital assets on basis of period of holding of 12 months or less ?

Which of the following assets would be considered as short-term capital assets on basis of period of holding of 24 months or less ?

Which of the following assets would be considered as short-term capital assets on basis of period of holding of 36 months or less ?

Miss Tuli has acquired 2,000 shares in V India Private Ltd., a listed company on April 10,2017. After amalgamation of such company on January 1,2018, she got 1,000 shares of UV India Ltd. another listed company. She sold such 1,000 shares on August 10,2018, Such shares shall be considered as

Miss Rani has acquired house property by way of gift from her uncle on April 10,2017. Her uncle had purchased such property was back in 2010. She sold such property of August 10,2018. Such property shall be considered as

On May 10,2017, Miss Shamita has acquired 3,000 shares in SV India Private Ltd., a listed company. After demerger of a unit of such company into VA India Ltd., another listed company on January 1,2018, she got 1,000 shares of resulting company. She sold such 1,000 shares on August 10,2018. Such shares shall be considered as

A acquired an immovable property on April 1,2015. Such immovable property shall be treated as short-term capital asset, if it is held for not more than _______ months immediately preceding the date of its transfer ?

In case of right shares, the period of holding shall be reckoned from the

Where right to acquire shares has been renounced, the person who has acquired such right would reckon the period of holding of right shares from the

Where right to acquire shares has been renounced, the person who has renounced such right would reckon the period of holding of such right from the

The period of holding of bonus shares shall be reckoned from the

UV Inc. acquire Global Depository Receipt (GDR) of D India on April 1,2015. UV Inc. requested for redemption of GDR on April 12, 2018, in lieu of which it received shares on April 20,2018. It sold such shares on July 1,2018. What would be the period of holding of shares ?

Profit arising from insurance claim, due to damage of property shall be

Which of the following shall not be regarded as transfer ?

Which of the following shall be considered as relinquishment of asset ?

Which of the following shall be considered as extinguishment of rights in an asset ?

Which of the following shall be regarded as transfer ?

Which of the following shall not be regarded as transfer ?

Any transfer of capital asset by a company to its 100% subsidiary shall not not be regarded as transfer, when