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meaning:-
capital gains is the fourth among the five major heads of income.it include the property of kind whether fixing or circulating movable and immovable tangible and intangible assets are called capital gain.
usage:-
short term capital gain:-sale consideration, expenses of transfer,acquisition,improvement.
long term capital gain:-expenditure and connection with transfer,
A capital gain is a profit that results from a sale of a capital asset, such as stock, bond or real estate, where the sale price exceeds the purchase price.
When distributed by a fund , capital gains are a taxable obligations for the fund’s investments.
Capital gain is an increase in the value of a capital asset (investment or real estate) that gives it a higher worth than the purchase price.
The gain is not realized until the asset is sold.
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