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Heads of Income » Capital Gains »

  1. What is Capital Gain?

  2. What is capital asset?

  3. Is jewelry treated as a capital asset?

  4. If the property is connected with the business or profession of the assessee, will it be treated as a capital asset?

  5. Which type of property is considered as a capital asset?

  6. Which type of rights are held to be a capital asset?

  7. Is the goodwill of a business considered to be a capital asset?

  8. Which type of jewellery is treated as a capital asset?

  9. When are personal effects of the assessee not held as a capital asset?

  10. Can loose diamonds, held by any assessee, be treated as personal effects?

  11. For the purpose of Income Tax, what are the various types of capital assets?

  12. When is an asset that is not held for more than 12 months treated as a short-term capital asset?

  13. What is short-term capital and long-term capital gain?

  14. Since capital gain is a result of transfer of capital asset, what is included in transfer?

  15. If a person becomes a member of cooperative housing society by acquiring a share, does it amount to a transfer for a person who transfer the shares?

  16. Does the redemption of preference shares or the reduction of share capital amount to transfer?

  17. Which are the transactions that do not constitute a transfer with regard to Income tax?

  18. How is capital gain calculated?

  19. What is the full value of consideration?

  20. Which expenditure is deducted from the full value of consideration while computing the full value of Capital Gain?

  21. What is the cost of acquisition?

  22. When does the cost to the previous owner become the cost of acquisition to the assessee?

  23. When can the Fair Market Value as on April 1 1981 be taken as the cost of acquisition?

  24. What is the cost of acquisition in the case of Bonus Shares, Right Shares and Right Entitlement?

  25. What is meant by 'cost of improvement'?

  26. How is capital gain computed in the case of conversion of capital asset into stock in trade?

  27. What is a self-generated asset and how is capital gain computed in this case?

  28. When are capital gains exempt from tax?

  29. When is Capital Gain, arising from a transfer of a residential house, exempt?

  30. What are the provisions for which the capital gain, arising from any long-term capital asset, can be exempted?

  31. When is Capital Gain, arising from the transfer of a long-term capital asset such as units, listed shares or securities exempted?

  32. Will capital gain be exempted if a residential house property is bought or constructed?

  33. What is the rate of tax on long-term capital gain?

  34. Can capital loss be carry forwarded or set

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