What is Capital Gain ?
Capital Gain is a major head of Income under Indian Income Tax Act 1961.
Its relate to Profits or Gain occurs by Sale of capital Assets Like Building, Land, any major property or Equity Shares.
Types of Capital Gain-
There is two types of Capital Gain
i) Short term Capital Gain
ii) Long term Capital Gain.
i) Short term Capital Gain -
Short Term Capital Gain is two types- For Fixed Assets Like Land and Building or Gold:
- For Variable Assets Like Equity Share or Debenture:
ii) Long term Capital Gain -
Long Term Capital Gain is two types- For Fixed Assets Like Land and Building or Gold:
- For Variable Assets Like Equity Share or Debenture:
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