Transfer of Capital Asset?

According to section 2(47), Transfer of capital asset includes:

( a )  Sale

( b )  Exchange

( c ) Relinquishment

( d ) Extinguishment of any Right

( e ) Compulsory Acquisition

( f  ) Where the assets is converted in stock in trade

( g ) the maturity or redemption of zero coupon bond

( h ) any transaction as per in section 53 A of the Transfer of the Transfer of Property Act, 1882

( I )  any transaction whether by way of  :

  • Becoming a Member
  • Acquiring shares in a co-operative society, company, other AOP or by way of any agreement or any arrangement or in any other manner

Which has the effect of transferring or enabling the enjoyment of any immovable property

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