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of <h1>Capital Assets Decoded: Comprehensive Tax Law Guide Unpacking Property Definitions, Inclusions, and Critical Exemption Criteria</h1> A comprehensive definition of capital assets under tax law, encompassing various types of property held by an assessee. The text details inclusions and exclusions, specifically addressing securities, personal effects, and agricultural land. It provides nuanced guidelines for determining capital assets, including special provisions for jewellery, gold bonds, and land situated near municipalities, with specific criteria based on population and distance.
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