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Meaning of Capital Asset - Sec. 2(14)

Income Tax - Capital Gains - 02 - SEC - 2(14): MEANING OF CAPITAL ASSET Capital asset means- Property of any kind held by an assessee, whether or not connected with his business or profession; Any securities held by a Foreign Institutional Investor which has invested in such securities in accordance with the regulations made by SEBI, but does not include - Any stock-in-trade, consumable stores or raw materials held for the purposes of his business or profession Personal effects, that is to say, .....

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rural area in India: Rural area for the above purpose is as follows - Any area which is outside the jurisdiction of a municipality or cantonment board having a population of 10,000 or more and also which does not fall within distance (to be measured aerially) given below - 2 km from the local limits of municipality / cantonment board If the population of the municipality / cantonment board is more than 10,000 but not more than 1,00,000. 6 km from the local limits of municipality / cantonment boa .....

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