Section 92(5)(f) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 92(5)] [Section 92] [Entire Act]

(f)"property" means the following capital asset of the assessee:—

(i)immovable property being land or building or both;

(ii)shares and securities;

(iii)jewellery;

(iv)archaeological collections;

(v)drawings;

(vi)paintings;

(vii)sculptures;

(viii)any work of art;

(ix)bullion; or

(x)virtual digital asset;

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