Hi guys 👋 in this blog let's see about the distribution of Capital Asset to its member or partial or completion partition any transfer file by a member to the member which is for individual gift or inheritance issue of share by transpary company in eskim of amalgamation to the member of transparent company issue of shares by the cell tent company in eskim of democra to the member of emerging company transfer of work of artman script painting extra to Government Museum University convention of debentures bonds into shares priority form into company same condition as inform with the word proprietor instead of partner transfer of unit by unit holder or consolidation of plant with an app usual fund scheme by the RBI redemption by an individual of solving bold Bond issued by the orbit does not constitute transfer for the purchase of living capital gains tax any transfer of a Capital Asset in a scheme of rivers more days underestimate and modified by the central government classification of Capital Asset for the purpose of this chapter Capital Asset or class 5 into short term capital long term capital terms period so depending upon the folding period we classify the Asset according to the section 229a long term Capital Asset means a Capital Asset which is not short term Capital Asset according to Section 242 short term capitals in case of security listed in a recognise the stock exchange units of equity or enter find unit if it is held for a period of 12 months or less in case of you will and building and listed including unit of death of determining holding period in case of Capital Asset become a property of the sea due to gift inheritance it is the period from which it was held by the previous owner in other word the period of holding of the previous owner should also be considered to be determined weather in case of allotment of shares in the milk and company in scheme of allotment of shares by the resultant company in scheme of democra the period of holding of shares of the amalgamating should be also be considered in a company which is in the process of liquidation computation of period will be between the date of purchase and the date on which liquid to the date of liquidation should be node right bonus the period of holding will come and from the date of allotment as purchased in secondary market the period of holding will come and from the date of brokerage.

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