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    <title>Long-term Capital Gains on debt oriented Mutual Fund and its qualification as Short-term capital asset - THE FINANCE (No. 2) BILL, 2014</title>
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    <description>The amendment revises the short-term capital asset definition so that an unlisted security and a unit of a mutual fund (other than an equity oriented mutual fund) shall be a short-term capital asset only if held for not more than thirty-six months; the change is prospective and applies from the assessment year following the stated effective date.</description>
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      <description>The amendment revises the short-term capital asset definition so that an unlisted security and a unit of a mutual fund (other than an equity oriented mutual fund) shall be a short-term capital asset only if held for not more than thirty-six months; the change is prospective and applies from the assessment year following the stated effective date.</description>
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