Capital asset

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..... ations made under the Securities and Exchange Board of India Act, 1992, (c) any unit linked insurance policy to which exemption under clause (10D) of section 10 does not apply on account of the applicability of the fourth and fifth proviso thereof; but does not include- (i) any stock-in-trade [other than the securities referred to in sub-clause (b), consumable stores or raw materials held for the .....

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..... ometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than ten thousand but not exceeding one lakh; or (II) not being more than six kilometres, from the local limits of any municipality or cantonment board referred to in item (a) and which has a population of more than one lakh but not exceeding ten lakh; or (III) not bein .....

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