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Cap Gains Taxation (Capital Asset
Except:
Stock
Personal goods…
Cap Gains Taxation
Capital AssetExcept:
- Stock
- Personal goods (clothes and furniture) h/for personal use
- Rural Agri. Land
gift, will, succession or inheritance - previous owner holding tenure is addedbonus shares or rights shares - DoAllotment of B/R shares
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Meanings -
- EOMf = Invested in ESh of dom. cos. to the extent > 65% of total proceeds
+
setup u/ scheme u/s 10(23D)
65% = annual avg. of monthly avg. of op. & cl. figures
Proviso I to Sec48 : NR (Sh/Deb) purchased in for.curr. sold in indian curr.? t/f to for.curr. first.
Proviso II to Sec48 : All assessee to get benefit of indexation
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