Profits or gains arising from transfer of a capital asset are called “Capital Gains” and are charged to tax under the head “Capital Gains”. If you sell a Long Term Capital Asset, you will have Long Term Capital Gain and if you sell a Short Term Capital Asset, you will have a Short Term Capital Gain.The Capital Gain will be chargeable to tax in the year in which the transfer of Capital Asset takes place.
Capital gain is profit earned on sale of capital asset, it is price consideration more than the cost of asset.There are assets as per income tax ac...
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