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What is Capital Gains Tax Overview in India about?

Income from capital gains refers to profit arising from the sale or transfer of a capital asset, which is an asset held for over 36 months (for assets other than immovable property). The gain is taxed as short-term capital gain if the asset was held for 36 months or less and as long-term capital gain if held for over 36 months. Various sections of the Income Tax Act provide exemptions for capital gains if the sale proceeds are reinvested in specified assets like residential houses, agricultural land, specif

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