CA IPCC - Income from Capital Gains 4 - Transfer as defined for Income under Head Capital Gains

2015-07-10 4

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Transfer includes: -
Sale of asset
Exchange of asset
Relinquishment of asset
Extinguishment of any right on asset
Compulsory acquisition of asset under any law
Conversion of Capital asset into stock in trade.
Maturity and redemption of Zero Coupon Bond
Transaction which involve allowing possession of any immovable property in part performance of a contract referred to in section 53A of the Transfer of Property Act, 1882
Allotment or lease under house building scheme of company, society or other Association

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