Apartment in Electronic City Bangalore: income of capital gains

INCOME OF CAPITAL GAINS (Part II)

Income tax of second category in relation to property

Interests, surpluses and any other income received by cooperative members as compensation for their contributed capital, except for those received by cooperative members.

Royalties are considered royalties to any consideration in cash or in kind, generated by the use or the privilege of using patents, trademarks, designs or models, Plans, processes or secret formulas and copyright, literary, artistic and scientific works.

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The product of the definitive or temporary assignment of key rights, trademarks, patents, royalties or similar and Annuities.

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The Sums or Rights received in payment of obligations not to do, unless such obligations consist in not performing activities included in the third, fourth or fifth category, in which case the respective income will be included in the corresponding category.

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The difference between the present value of the premiums or contributions paid by the insured persons and the amounts that the insurers deliver to the insured persons upon the expiration of the term stipulated in the life insurance contracts and the life insurance benefits or participations obtained by the insured persons Insured.