A1: Overview of the Chapter A2: Capital Asset Sec 2(14) A3: Transfer Sec 2(47) A4: Exempted Transfer Sec 46/47 A5: Sec 48 Overview of NDCA A6: Sec 2(42A) Period of Holding A7: Full Value of Consideration A8: Sec 50C L&B A9: Treatment of Gift & Will A10: Securities A11: Securities transaction tax A12: Sec 112A & 111A A13: ESOP/Sweat equity A14: Self Generated Assets A15: Cost of Improvement A16: Time period for exemption A17: Exemptions from CG A18: Withdrawal u/s 54F A19: Withdrawal for deposit in CGAS A20: Withdrawal for sale of new asset A21: Withdrawal for sale of new asset A22: Withdrawal for sale of new asset A23: Special Income treatment A24: Maximum surcharge A25: Treatment of Insurance A26: Sec 45(1A) – Insurance A27: Sec 45(2) - conversion A28: Sec 45(5) – compulsory acq. A29: Sec 45(5A) – Jt. development A30: Sec 50B – Slump sale A31: VDA |