https://www.taxtmi.com/manuals?id=4128 The capital asset definition encompasses any property held by an assessee, including securities held by Foreign Institutional Investors acquired under applicable regulations, and excludes stock-in-trade, consumables and raw materials for business, personal effects (except specified art and jewellery), certain agricultural land subject to municipal and distance criteria, and specified government bonds and gold-related instruments. en-us Mon, 25 Dec 2023 15:14:00 +0530 Thu, 11 Jan 2024 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4128 The capital asset definition encompasses any property held by an assessee, including securities held by Foreign Institutional Investors acquired under applicable regulations, and excludes stock-in-trade, consumables and raw materials for business, personal effects (except specified art and jewellery), certain agricultural land subject to municipal and distance criteria, and specified government bonds and gold-related instruments. Manuals Income Tax Mon, 25 Dec 2023 15:14:00 +0530 https://www.taxtmi.com/manuals?id=4128