https://www.taxtmi.com/manuals?id=930 The period of holding for capital assets determines whether gains are short-term or long-term and varies according to the mode of acquisition. In specified cases such as gift, inheritance, amalgamation, demerger, liquidation, demutualisation, corporatisation, conversion, mutual fund consolidation, business trust units, and Electronic Gold Receipts, the earlier holding period is included. For rights issues, bonus shares, ESOPs, redemption-linked shares, and similar allotments, the period runs from the relevant date of allotment, offer, conversion, or redemption request. The ready reckoner also sets out FIFO-based rules, long-term thresholds by asset class, and categories treated as short-term irrespective of holding period. en-us Tue, 25 Aug 2015 14:37:00 +0530 Wed, 03 Jun 2026 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=930 The period of holding for capital assets determines whether gains are short-term or long-term and varies according to the mode of acquisition. In specified cases such as gift, inheritance, amalgamation, demerger, liquidation, demutualisation, corporatisation, conversion, mutual fund consolidation, business trust units, and Electronic Gold Receipts, the earlier holding period is included. For rights issues, bonus shares, ESOPs, redemption-linked shares, and similar allotments, the period runs from the relevant date of allotment, offer, conversion, or redemption request. The ready reckoner also sets out FIFO-based rules, long-term thresholds by asset class, and categories treated as short-term irrespective of holding period. Manuals Income Tax Tue, 25 Aug 2015 14:37:00 +0530 https://www.taxtmi.com/manuals?id=930