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Capital Asset and How Capital Gains Tax with indexation can be of help to you.

http://www.myiris.com/financial/storyShownew.php?dir=2013/01/02/&fileR=20130102132753715 Source: IRIS (02 January 2013) Capital Asset: This is an Asset that is not easily sold in the regular course of business operations for cash. Examples include land, buildings, and machinery that cannot be quickly converted to cash. Capital Asset is any Asset held by the Income Tax Assess but does not include:

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