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    <description>Property for income tax purposes includes rights in or in relation to an Indian company, including management or control rights. For section 56(2) it comprises specified capital assets: immovable property (land or building), shares and securities, jewellery, archaeological collections, drawings, paintings, sculptures, works of art and bullion. For section 64(2) property includes interests in property (movable or immovable), proceeds of sale, money or investments representing such proceeds, and any other property into which the original property has been converted.</description>
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      <description>Property for income tax purposes includes rights in or in relation to an Indian company, including management or control rights. For section 56(2) it comprises specified capital assets: immovable property (land or building), shares and securities, jewellery, archaeological collections, drawings, paintings, sculptures, works of art and bullion. For section 64(2) property includes interests in property (movable or immovable), proceeds of sale, money or investments representing such proceeds, and any other property into which the original property has been converted.</description>
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