https://www.taxtmi.com/manuals?id=928 Capital asset for capital gains purposes includes property of any kind, specified securities held by a foreign institutional investor or eligible investment fund, and certain unit linked insurance policies, while excluding stock-in-trade, consumable stores, raw materials, personal effects, agricultural land in India falling outside specified municipal limits or aerial distances, and notified gold deposit instruments. The note also explains that personal effects exclude jewellery, archaeological collections, drawings, paintings, sculptures and works of art, and that "property" includes rights in or in relation to an Indian company, including management or control rights. en-us Tue, 25 Aug 2015 14:32:00 +0530 Sat, 30 May 2026 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=928 Capital asset for capital gains purposes includes property of any kind, specified securities held by a foreign institutional investor or eligible investment fund, and certain unit linked insurance policies, while excluding stock-in-trade, consumable stores, raw materials, personal effects, agricultural land in India falling outside specified municipal limits or aerial distances, and notified gold deposit instruments. The note also explains that personal effects exclude jewellery, archaeological collections, drawings, paintings, sculptures and works of art, and that "property" includes rights in or in relation to an Indian company, including management or control rights. Manuals Income Tax Tue, 25 Aug 2015 14:32:00 +0530 https://www.taxtmi.com/manuals?id=928