Laws / Income Tax Law / ২(৭৭)
২(৭৭) - capital asset
2(77) “capital asset” means—
(a) property of any nature or kind held by an assessee;
(b) any business or undertaking, wholly or as a unit;
(c) any stock or share; but does not include—
i. any stock-in-trade, consumer goods or raw materials held for the purposes of the business of an assessee;
ii. personal effec...
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