Capital asset

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....ith the regulations made under the Securities and Exchange Board of India Act, 1992, (c) any unit linked insurance policy to which exemption under clause (10D) of section 10 does not apply [on account of the applicability of the fourth and fifth proviso thereof w.e.f. 01.04.2026 Omitted vide Section 22 of the Finance Act, 2025 ]; but does not include- (i) any stoc....

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....opulation of not less than ten thousand ; or (b) in any area within the distance, measured aerially,- (I) not being more than two kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten thousand but not exceeding one lakh; or (II) not being more than six kilometres, from the local limits of any municip....