| CMV01121100 | Section 2(42B) - Short-Term Capital Gain - Section - Short-term capital gains defined |
| CMV01121000 | Section 2(42B) - Short-Term Capital Gain - Section - Insertion by Finance Act, 1987 Explanatory Circular No495, dt22-9-1987 |
| CMV01120901 | Section 2(42A) - Short-Term Capital Asset - Determination of Period of Holding [Explanation 1 To Clause (42A) of Section 2] - Flat allotted 36 months prior to the date of its subsequent transfer by assessee |
| CMV01120900 | Section 2(42A) - Short-Term Capital Asset - Determination of Period of Holding [Explanation 1 To Clause (42A) of Section 2] - Determination of period of holding of equity shares in a company received on conversion of preference shares |
| CMV01120800 | Section 2(42A) - Short-Term Capital Asset - Determination of Period of Holding [Explanation 1 To Clause (42A) of Section 2] - Where property purchased on instalment basis |
| CMV01120700 | Section 2(42A) - Short-Term Capital Asset - Determination of Period of Holding [Explanation 1 To Clause (42A) of Section 2] - Conversion of land held as stock-in-trade into investment Period of holding how to be determined |
| CMV01120600 | Section 2(42A) - Short-Term Capital Asset - Determination of Period of Holding [Explanation 1 To Clause (42A) of Section 2] - Right to allotment Gain therefrom, short-term or long-term |
| CMV01120500 | Section 2(42A) - Short-Term Capital Asset - Determination of Period of Holding [Explanation 1 To Clause (42A) of Section 2] - Gain from sale of shares Period of holding how to be determined |
| CMV01120400 | Section 2(42A) - Short-Term Capital Asset - Determination of Period of Holding [Explanation 1 To Clause (42A) of Section 2] - Asset disclosed under voluntary disclosure scheme |
| CMV01120300 | Section 2(42A) - Short-Term Capital Asset - Determination of Period of Holding [Explanation 1 To Clause (42A) of Section 2] - Possession of property acquired on sale agreement and execution of conveyance later |