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of <h1>Decoding Capital Assets: Comprehensive Tax Definition Unveils Broad Property Scope with Strategic Exclusions Under Section 2(14)</h1> The text defines 'capital asset' under Section 2(14) of the Income Tax Act, 1961. It encompasses property of any kind held by an assessee, including specific securities and unit-linked insurance policies. Exclusions include stock-in-trade, most personal effects, agricultural land in certain urban areas, specific government gold bonds, special bearer bonds, and gold deposit instruments. The definition provides comprehensive guidelines for identifying and classifying capital assets for tax purposes.
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