Income Tax Law and Practice, B.Com (Hons)
Capital gains
Every paper it came up in, with its marks and how they split between numerical and theory.
No. 4in the study order: adds 12 marks to a 90-mark paper8/8papers it came in, 2017 to 2025, 1 of them only as the OR choice
11.2marks on average when it comes
13most marks it has carried in one paper
Numerical 96%Theory 4%of its marks over all papers
Where it appeared one per sitting
December 2025Q4 in this paperDecember 2024Q4 in this paper
2022, older paperQ4, CBCS syllabus
2021, older paperQ3, CBCS syllabus
2020, older paperQ5, CBCS syllabus
2019, older paperQ4, CBCS syllabus
2018, older paperQ4, CBCS syllabus
2017, older paperQ4, CBCS syllabus
Current syllabus UGCF papers, newest first
- Capital gains on rights shares, a residential house and jewellery converted into stock12 marksQuestion 4 OR (a), December 2025
- Stamp duty value as sale consideration; forfeited advance money6 marksQuestion 4 (b), December 2025
- Capital gains on land and building sold below stamp value, with exemptions, and forfeited advance12 marksQuestion 4 (a), December 2024
- Exemption for investing the sale proceeds of a long-term asset in a house6 marksQuestion 4 OR (b), December 2024
Older papers CBCS syllabus, newest first
- Long-term gains on a house and on gold, with NHAI bonds and a house bought after the return date (as set, 1961 Act, AY 2022-23)7 marksQuestion 4 OR (b), December 2022 older paper
- Listed shares under section 112A, jewellery with section 54F, a personal computer, a brought forward capital loss, and tax under section 115BAC (as set, 1961 Act, AY 2021-22)13.75 marksQuestion 3, November–December 2021, online older paper
- Capital gains13 marksQuestion 5, November–December 2020, online older paper (Paper number not printed), Being checked
- Capital gains7 marksQuestion 4 (a), November–December 2019 older paper (Paper 7004), Being checked
- Sale of a house below stamp duty value, exemption under section 54, and sale of the new house within three years (as set, 1961 Act, AY 2019-20 and 2020-21)9 marksQuestion 4 OR (a), November–December 2019 older paper
- Cases where the cost of acquisition is the cost to the previous owner (as set, 1961 Act, AY 2019-20)4 marksQuestion 4 (b), November–December 2019 older paper
- Assets whose cost of acquisition is taken as nil (as set, 1961 Act, AY 2019-20)2 marksQuestion 4 OR (b), November–December 2019 older paper
- Capital gain on a flat received through a gift and a will, with exemptions under sections 54 and 54EC (as set, 1961 Act, AY 2018-19)11 marksQuestion 4 OR, November–December 2018 older paper
- Exemption under section 54 on the transfer of a residential house (as set, 1961 Act, AY 2018-19)5 marksQuestion 4 (a), November–December 2018 older paper
- Long-term capital gain on a commercial property with section 50C, 54F and 54EC (as set, 1961 Act, AY 2017-18)11 marksQuestion 4, November–December 2017 older paper
- What is not a capital asset (as set, 1961 Act, AY 2017-18)4 marksQuestion 4 OR (a), November–December 2017 older paper
See the whole order.Every topic of Income Tax Law and Practice ranked by what it adds, with the OR choices accounted for.
Study order