https://www.taxtmi.com/manuals?id=4666 Short-term Capital Asset is a capital asset held for not more than twenty-four months preceding transfer, with a proviso reducing that threshold to twelve months for listed securities, specified mutual fund units and zero coupon bonds; Explanation 1 prescribes inclusion and exclusion rules for computing holding periods in varied situations including liquidation, previous-owner periods under section 49, conversion/allotment/renunciation events, amalgamation, demerger, demutualisation/corporatisation, allotment without payment, redemption of Global Depository Receipts, consolidation-related unit transfers, segregated portfolios, and Electronic Gold Receipts. en-us Tue, 27 Aug 2024 16:46:00 +0530 Tue, 05 Nov 2024 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4666 Short-term Capital Asset is a capital asset held for not more than twenty-four months preceding transfer, with a proviso reducing that threshold to twelve months for listed securities, specified mutual fund units and zero coupon bonds; Explanation 1 prescribes inclusion and exclusion rules for computing holding periods in varied situations including liquidation, previous-owner periods under section 49, conversion/allotment/renunciation events, amalgamation, demerger, demutualisation/corporatisation, allotment without payment, redemption of Global Depository Receipts, consolidation-related unit transfers, segregated portfolios, and Electronic Gold Receipts. Manuals Income Tax Tue, 27 Aug 2024 16:46:00 +0530 https://www.taxtmi.com/manuals?id=4666