Meaning of Capital Asset - Section 2(14)

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..... ns made by SEBI regulation. Any Unit linked policy to which exemption u/s 10(10D) does not apply on account of the applicability of the fourth and fifth proviso thereof. Fourth and fifth proviso of section 10(10D) relate to payment or aggregate payments of premium exceeding ₹2,50,000 made in any PY in case of Unit Linked Insurance Policy/Policies on or after 1.2.2021. but does not include - .....

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..... metals, whether or not containing any precious or semi - precious stones and whether or not worked or sewn into any wearing apparel. precious or semi-precious stones and whether or not set in any furniture, utensil or other article or worked or sewn into any wearing apparel. Silver Utensils constitute personal effects Sale of gold bars etc. used for puja attracts capital gains since these are not .....

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..... he population of the municipality / cantonment board is more than 10,00,000 Gold deposit bonds issued under the Gold Deposit Scheme, 1999, or deposit certificates issued under the Gold Monetisation Scheme, 2015 and 2019 notified by the CG. 6.5% Gold Bonds, 1977, 7% Gold Bonds, 1980 or National Defence Gold Bonds, 1980 issued by the CG. Special Bearer Bonds, 1991, issued by Central Government Note: .....

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