https://www.taxtmi.com/manuals?id=931 The expression "transfer" in relation to a capital asset is defined inclusively and covers sale, exchange, relinquishment, extinguishment of rights, compulsory acquisition, conversion into stock-in-trade, maturity or redemption of a zero coupon bond, and transactions that transfer or enable enjoyment of immovable property. It also includes part performance arrangements under section 53A of the Transfer of Property Act and any direct or indirect disposal, parting with, or creation of interest in an asset. The definition of immovable property includes land, buildings, associated items, and specified rights arising from memberships or agreements. en-us Tue, 25 Aug 2015 14:37:00 +0530 Mon, 01 Jun 2026 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=931 The expression "transfer" in relation to a capital asset is defined inclusively and covers sale, exchange, relinquishment, extinguishment of rights, compulsory acquisition, conversion into stock-in-trade, maturity or redemption of a zero coupon bond, and transactions that transfer or enable enjoyment of immovable property. It also includes part performance arrangements under section 53A of the Transfer of Property Act and any direct or indirect disposal, parting with, or creation of interest in an asset. The definition of immovable property includes land, buildings, associated items, and specified rights arising from memberships or agreements. Manuals Income Tax Tue, 25 Aug 2015 14:37:00 +0530 https://www.taxtmi.com/manuals?id=931