#Revision #Capital Gains

Time Codes
0:00 – Intro
0:21 – Chargeability [Section 45(1)]
0:57 – Transfer [Section 2(47)]
1:56 – Exchange
2:28 – Relinquishment
3:00 – Exempted transfer
3:20 – Extinguishment
6:03 – Zero coupon bond
7:06 – Transfer of Property pending registration
7:45 – Share transfer instead of property
9:16 – Capital Asset [Section 2(14)]
10:39 – Stock in trade
12:52 – Personal Effects
15:10 – Agricultural Land in rural India
17:51 – Notified Bonds
19:43 – Long Term & Short Term
21:58 – Period of holding
23:59 – Mutual Fund
24:25 – Mode of Computation
26:58 – Indexation
27:39 – Section 50C (Land & Building)
27:53 – Property dealings
32:24 – Deed of Conveyance
33:02 – Stamp Duty Value
37:39 – 10% Discount in Section 50C
38:26 – Summary of Section 50C
42:02 – Comparison between 50C & 43CA
44:59 – Grandfathering Provision (FMV on 1.4.121)
47:46 – Special Cases
50:24 – Advance money forfeited
53:00 – Gifted property transferred
58:50 – Insurance money received
1:03:09 – Compulsory Acquisition
1:07:20 – Interest on compensation
1:09:50 – Goodwill
1:10:57 – Conversion of Capital Asset
1:15:05 – Conversion of Stock in trade
1:17:05 – Fair Market Value (FMV)
1:17:15 – Joint Development Agreement
1:19:53 – Reverse Mortgage
1:25:24 – Slump Sale
1:27:52 – Partner to Firm
1:31:17 – Firm to Partner (Section 9B)
1:32:52 –ULIP [Section 45(1B)]
1:35:08 – Exemptions [Sec 54, 54F, 54EC, 54B, 54D]
1:35:11 – Ghar-Ghar Exemption (Sec 54)
1:49:04 – No-Ghar Proportional Exemption (Sec 54F)
1:50:47 – LB-Bonds Exemption (Sec 54EC)
1:52:44 – Factory-Factory Exemption (Sec 54D)
1:53:58 – Khet-Khet Exemption (Sec 54B)
1:55:19 – Rates of Tax [Sec 111A, 112,112A]
1:57:51 – STT
1:58:41 – Shares and Securities
1:59:01 – Grandfathering of listed shares (31.1.18)
2:01:42 – Unlisted Shares (FMV)
2:06:24 – Bonus Shares
2:07:57 – Rights Entitlement
2:10:31 – FIFO
2:11:38 – ESOP
2:15:09 – Exempted Transfer (Section 47)
2:17:10 – Amalgamation
2:17:29 – Demerger
2:17:52 – India INX
2:19:06 – Conversion-Redemption
2:20:23 – Valuation Officer

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