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What is Capital Gains Tax on Property Explained about?

Capital gains tax applies to profits from the transfer of capital assets in the previous year of transfer, unless exempt under specific sections. Capital assets are defined broadly, excluding certain personal properties and agricultural land, and can be classified as short-term or long-term based on the holding period. The document outlines the computation of capital gains, conditions for taxation, and exceptions for conversions and compulsory acquisitions.

Author

priyanshu tripathi

Language

EN