Holding period of Capital Asset - Short Term vs Long Term - Income Tax Act 2025

Описание: In this video, learn the *concept of short‑term capital asset, long-term capital asset and the holding period of a capital asset* under the **Income‑tax Act, 2025**. This is ideal for CA / CS / CMA / B.Com / LLB students and investors who want to understand how the “holding period” decides whether your profit is **short‑term or long‑term capital gain**.

You’ll understand:
✅ What is *short‑term capital asset* and how it is defined
✅ **Holding‑period rules under Section 2(101)**:
→ 12 months or less for listed shares, equity MFs, UTI, zero‑coupon bonds
→ 24 months or less for immovable property, gold, unlisted shares, artworks, etc.
✅ How the *day of acquisition and day of transfer* are counted in the holding period

This video is useful for:
CA / CS / CMA / B.Com / LLB students preparing for tax exams
Investors who sell shares, property, gold, or mutual funds
Tax professionals and anyone planning capital‑gains‑based tax savings


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