| Sr.No |
Capital Asset |
Minimum holding period for
"long term" |
| 1 |
Shares in a Company |
12 months |
| 2 |
Any other listed security |
12 months |
| 3 |
Units of Unit Trust of India |
12 months |
| 4 |
Units of a Mutual Fund specified u/s.10(23D) |
12 months |
| 5 |
Any other Capital Asset |
36 months |
