Income Tax Law and Practice, B.Com (Programme)
Capital gains
Every paper it came up in, with its marks and how they split between numerical and theory.
No. 3in the study order: adds 15 marks to a 90-mark paper9/9papers it came in, 2016 to 2025, 1 of them only as the OR choice
12.3marks on average when it comes
18most marks it has carried in one paper
Numerical 86%Theory 14%of its marks over all papers
Where it appeared one per sitting
December 2025Q3 in this paperDecember 2024Q4 in this paper
2022, older paperQ3, CBCS syllabus
2021, older paperQ2, CBCS syllabus
2020, older paperQ5, CBCS syllabus
2019, older paperQ4, CBCS syllabus
2018, older paperQ3, CBCS syllabus
2017, older paperQ4, CBCS syllabus
2016, older paperQ4, CBCS syllabus
Current syllabus UGCF papers, newest first
- Exemption of capital gains invested in specified long-term bonds6 marksQuestion 3 (a), December 2025
- Long-term gains on gold, unlisted shares and a house, with the indexation option, under the old regime12 marksQuestion 3 OR (b), December 2025, being checked
- Exemption for capital gains on transfer of agricultural land6 marksQuestion 4 OR (a), December 2024
- Capital gains on land, gold and debentures with the exemption for a new house12 marksQuestion 4 (b), December 2024
- Capital gains on inherited land with forfeited advances, and on unlisted shares with bonus12 marksQuestion 4 OR (b), December 2024
Older papers CBCS syllabus, newest first
- Capital gains11 marksQuestion 3 (OR), December 2022 older paper (Paper 324), Being checked
- Capital gains13 marksQuestion 2, November–December 2021, online older paper (Paper number not printed), Being checked
- Capital gains13 marksQuestion 5, November–December 2020, online older paper (Paper number not printed), Being checked
- Capital gains6 marksQuestion 4 (a), November–December 2019 older paper (Paper 7024), Being checked
- Exemption under section 54 for the capital gain on a residential house (as set, 1961 Act, AY 2019-20)5 marksQuestion 4 OR (a), November–December 2019 older paper
- Long-term capital gain on a house, with exemption under section 54 (as set, 1961 Act, AY 2019-20)5 marksQuestion 4 (b), November–December 2019 older paper
- Advance money forfeited, under section 51 (as set, 1961 Act, AY 2019-20)3 marksQuestion 4 OR (b), November–December 2019 older paper
- Assets excluded from the definition of a capital asset (as set, 1961 Act, AY 2019-20)3 marksQuestion 4 OR (c), November–December 2019 older paper
- Long-term capital gains on a house, silver, diamonds and debentures, with sections 50C and 54EC (as set, 1961 Act, AY 2018-19)11 marksQuestion 3, November–December 2018 older paper
- Exemption under section 54B on the transfer of agricultural land (as set, 1961 Act, AY 2018-19)5 marksQuestion 3 OR (b), November–December 2018 older paper
- Capital asset converted into stock-in-trade and sold later (as set, 1961 Act, AY 2017-18)6 marksQuestion 4 (a), November–December 2017 older paper
- Exemption under section 54 on the sale of a residential house (as set, 1961 Act, AY 2017-18)5 marksQuestion 4 (b), November–December 2017 older paper
- Long-term capital gain on a residential house with sections 50C, 54 and 54EC (as set, 1961 Act, AY 2016-17)6 marksQuestion 4 (a), November–December 2016 older paper
- Meaning of capital asset (as set, 1961 Act, AY 2016-17)5 marksQuestion 4 OR (a), November–December 2016 older paper
- Long-term capital gain on gold with section 54F, and its withdrawal (as set, 1961 Act, AY 2016-17 and 2018-19)6 marksQuestion 4 OR (b), November–December 2016 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