https://www.taxtmi.com/manuals?id=929 Capital assets are classified as short-term or long-term according to the applicable holding period, with shorter 12-month treatment for specified assets such as listed securities, UTI units, equity-oriented fund units, and zero-coupon bonds. The holding period rules include special inclusions and exclusions for assets acquired through liquidation, succession, amalgamation, demerger, demutualisation, rights subscriptions, employee securities, mutual fund consolidation, segregated portfolios, and electronic gold receipts. Market linked debentures, specified mutual fund units, and certain unlisted bonds or debentures are subject to special short-term capital gain treatment. en-us Tue, 25 Aug 2015 14:33:00 +0530 Sat, 30 May 2026 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=929 Capital assets are classified as short-term or long-term according to the applicable holding period, with shorter 12-month treatment for specified assets such as listed securities, UTI units, equity-oriented fund units, and zero-coupon bonds. The holding period rules include special inclusions and exclusions for assets acquired through liquidation, succession, amalgamation, demerger, demutualisation, rights subscriptions, employee securities, mutual fund consolidation, segregated portfolios, and electronic gold receipts. Market linked debentures, specified mutual fund units, and certain unlisted bonds or debentures are subject to special short-term capital gain treatment. Manuals Income Tax Tue, 25 Aug 2015 14:33:00 +0530 https://www.taxtmi.com/manuals?id=929