| CMV01127700 | Section 2(47) - Transfer in Relation to Capital Asset - Sale, Exchange and Relinquishment of Asset [Sub-Clause (i) of Clause (47) of Section 2] - Exchange as a mode of transfer |
| CMV01127600 | Section 2(47) - Transfer in Relation to Capital Asset - Sale, Exchange and Relinquishment of Asset [Sub-Clause (i) of Clause (47) of Section 2] - Sale of shares Date of transfer |
| CMV01127500 | Section 2(47) - Transfer in Relation to Capital Asset - Sale, Exchange and Relinquishment of Asset [Sub-Clause (i) of Clause (47) of Section 2] - Transfer of leasehold rights in business undertaking including land and building thereon Not to be treated as sale |
| CMV01127400 | Section 2(47) - Transfer in Relation to Capital Asset - Sale, Exchange and Relinquishment of Asset [Sub-Clause (i) of Clause (47) of Section 2] - Sale as judicially noticed |
| CMV01127300 | Section 2(47) - Transfer in Relation to Capital Asset - Sale, Exchange and Relinquishment of Asset [Sub-Clause (i) of Clause (47) of Section 2] - Sale as defined by Transfer of Property Act |
| CMV01127200 | Section 2(47) - Transfer in Relation to Capital Asset - Sale, Exchange and Relinquishment of Asset [Sub-Clause (i) of Clause (47) of Section 2] - Sale as a mode of transfer |
| CMV01127102 | Section 2(47) - Transfer in Relation to Capital Asset - Transfer-Statutory Position [Clause (47) of Section 2] - Assignment of licencee rights to developer without handing over possession of land |
| CMV01127101 | Section 2(47) - Transfer in Relation to Capital Asset - Transfer-Statutory Position [Clause (47) of Section 2] - Year of Taxability |
| CMV01127100 | Section 2(47) - Transfer in Relation to Capital Asset - Transfer-Statutory Position [Clause (47) of Section 2] - Capital Gains in Respect of Units of Mutual Funds Under the Fixed Maturity Plans on Extension of Their Term |
| CMV01127000 | Section 2(47) - Transfer in Relation to Capital Asset - Transfer-Statutory Position [Clause (47) of Section 2] - Securities lending/borrowing scheme of securities and Exchange Board of India Whether constitute transfer |