UNITS

1 Basiu ohubt

a.Bnome uhd the heal t 4 6ar ns q Buaine

6arhs Buaine
Ortesston oulolaoa1)
3 huome whdlou Capital Gaiha 4 the Sourcaa >AO
(18laa)
Hhueme ophn ethou 8ouvas 4 3cto & g e3
5 GST. (o. ol soni) 6
 DATE 0 Thu
UNIT-3CAPITAL GALNg AND 0THER SoueLES
Ahy u t o gaiks auiing luDn the ua 0 lapdal Qa
uat is
ahble lhkosohe haaol taptni/ qaihs th +plou
Oliththe ranakos has akeh blae.
Doheten q (abital assata
Cab asset s dolhad o hduole puopuy ay Kiol, Aheth
ac Or rclattn, mevatle immovaBe "or trtangble.
Cshcliaohs r aing h chauged endou aplal gaihns
Thosu góulo be aajbl aaut
The lapic eut ghoulldl be trahepusual byhe akoeee
Guuh dahaeu 2kQulol oke blae diuunthi paouious jeau
hy @ida "holol bye sgo38e. het n de hah 36 meHh
behn
the das g he chahu a (ghiskud is Éhortt--eum Cahtal at
Short luto &lchg n abal Oirti3
Shot P0 n labial dszots " mans a labtal, Asct olol by-theaskesuA lor
not more heh 6 mCrtta,immolid-kky_aior do ib dat trahleu
ButPheONO Molols the assct t bot 3 uotha d any tdnau
Hou alta tut ull be Cohsioloa
loha-uh atal Qicts
Caeocu A- heb mose -hah l2 tmortha
*auy Dr ouang haguh a tounahy
Seutog ki dobetuores, QAuuhmont
toE cckauge ih iholia oiertes likd în a yeL
+und qUn } uih omudual uda
NOTE Bt he abae sutts uull berbhe lorq-leum (abital axob
+ Ummovable uëbeuky PES
UNVED
 E

5
5
 DATE
Aobeuolitune Oh anaeu CehherhOb uuA
uotuoly & eveluzivaly ih
om kull Value y
openditure ieueol
aut i oloolbie
trhh& O Copital
úheteka 0out the
eepctuoldu iheuoneul uouib
Cost q Shohr, 9Aeguhratioh len
h i s neats
aha ke brokeuage Commissoh,
Competation q dhalaol Cost
--200
sa1Capiba aastt auqured bepe
lokb hok
Let o H ph 4acot (Kouicheuer &hgb) x Cost
h the yau o rahaer
LOst Wh{latioth hotaeloy h
2000-0.Luotichia hizh)x
C ihhe yeaL trahale
C OT 200l-oa.
Case Cakital asAet agutreal ateu -400|.
Costpuulase x_Cost inlatioh úhole o the yeau O tmnslou
Cast ihotish
D
ihdoc oy puule
holceal toet Amrpumort
1 Lanese imrouamat bolove 1.0200
holeced
Cih tmrêuemahe
Let u hlaioh Ahalo Tabe
00-O9 Baw yeo) LOO
9003-0 OS
003-0 09
9004-05S I13
Soor-06
006-0 l22
S007-D8 12
L37
&o08-09 PES
UNIVERSITY
 ******
DATE
I00-10 Iu8 ol6-n
o10-1 t61 9o7-8 264
01)-12 184 208-11 2
90l2-13 200
2011-00
9013-I4 .220 2020 2
ay-LS
02-22 301
3
oLs-16 25 022 23
A0
PROBE MS
Q1. M xutkases a houae puepeot R2.76oc0 h
Suhe 30 i111 The \ollouiha eopenio Que rured b
hún or the marán additicaueuatian othe houe
ppeihy
etosta lohshmuetoh O s t \lor ih 1185-36 Ra 1,10,o00
Cohsutioh
AHLeLuaSeK |eLDatruken h piupoty in 202 -13 Ra20,
Foir mQeet Nalu o the puepouty eh i l 4 2001 i Rg S
The heluse urperty i &otd b H eh Tuhe 1S,2020
,,SQaco (orpaes NUrTE Oh anlo Ralo,000)
gel Lomputatieh oCapiad qain|loss en housa
pupucty | lona 4eum
Paticulass Amaut R)
a apehaeg Dhtraneu LRal LOO0
Troleed ostacautaitioh Lyso,p00 100 K30)) 13,54500
1375,3D.
12,1015D.
Llongeum opdal aaun
ES
JNIVI
 DATE
uoUAina Motu
C o t buil o aeocb
600D
uuhase i e oh 1t16
o-
fair hauKet Nalle Oh tl420 90,0C0-
H, bg o00
noluceal Lost imrolement..
h 2003-Ou 3 ud,oco x 30 9389=3,38200
LO1
An2012--13 d00 x30
200 13,1s 39o
AH X_huuuha a house burdpz Jor Ra 6,000 h May 19 1182.
Hoaeth he ust Heor qtha heuse pucpuzty lcohstruts ih
e b y &pneliu Rs H0000 td ots en aHembor13,
1H8 The pukets tahajsad bo Hs * buhs iu.
Hr pondtsRa0,000 & Ra6,100. duiha 1a0-00 &
20 O5-06 raspetuy
rneeAatrurtish h mperty.
usX 201s-a houe unourty Jor Raa,so.coo eh Kauh
L52020. Cbuaksuoge balol by ud R l,Do) TheJarr
mauuct Nalue hoalse ohApmt 4, 200L Ra1, 60,oc)
2013
ComburtohionOhlal gain Losseh houk
iau AH x_ he Ay 9A0-0M
LAneunt02
Colo rotDeds 1,DMO
es Pnnk oh tohalo alt 11, SDO.
H6a, Cyo
Bhdlexaol o o imaLuauannk A6 100-in x sæ 6 515.
655
ong eoam abuol gain L6,10,148 PES
UNIVERSIY
 DATE!
OuA Ana atuu
t1)LeL bulite o eheuby
Cest opLkas obhos 296,00o
Oniu200) =I,60,000
fat makctt Nalue
,60,000.
Q3 Sells thu lolouuihg CapLbcl asket duuihg the peouiO yeo
fauttulou Non ialed ghaa o2puepory
ale Loh&idoateh 2hoo000 6,8ocpo
eau o Qguisition 2002-03 2005-06
Cost j UGutsitEn ,10 3,000
0,c00.
Lot oimprouokmont.
ino l ih 20Lb-P
Sol abuntiob n Lahal gain less lostheAY
2020- 1 -lphg leum
Pouiclasus Seutie HP
ole rooads
holaved Cogt O_aaisttoh
,20,000 x 36 18,000 xgo| 31333 46308
LOS
71811
holace Lot oimpovanont
10,000 x 31
1568,667 59388
hq em laktol_6ain
PES
UNIVERSIY
 fauw knaulet Naiu t h e pueput p 4
00
001
Psl,1S,O0o
DATE 5 dod Thusday
T Xpuuukasus a puchaul oh fhnl 1, 1176O Ra 7500
He enkus inb ah QredmoHt he Lalo obuepautyo
Aeh Neuember 1,2003. & kLoiuos Pa.10,ro'ag' adlubn
ALold het, hououeu, Koop ha ptnt3e okvanee Palon
gieh hy h eited bK ale9h he 2 The
puourty ha Jmed y on May LS 2005. The Jolls
ekhekes au inureal byHT& &Hr Y 20Y haudl o
he mpdect
.Aololttieh qtuo Dehni bu H x dun 118-q Ra rco
Aelolitien o s t leor by_xding 03-64 Pa 0, OCo
AddAiSh "o20lchol cor by oluiha 20-5-R3-ip, 000
ehies irto dh lgreemnt h20 uapoat o he
Rs &SD 000 o B ek
fpml 1,2006 ate euidin
aduan o R& SD, 00 Q3 þo
reomort wth B. Y uhntdy
Ends a buyer n
AT Rs 1 S cto'Ouonpusucty Ls toanalouad
000 h Doumbou 1, 220. cohrpute the ahkad
dain hugRable to a h the hauols ay lo the Ycho-24.
Combutatan lehg eAum Capal qan less
H Y Lok Ay 202b- 1
Yautitulaus
0la poroads
b puauchy LAthout t)
PcpnnADghtrdnl 18,1S000
NIL
65,000 0 25,60)
Knolaced L0t Ampuomanunb.
2 HO,oo0 x30
0
ol-12
Aonge aptal Ghan 6435)
15,03,45
 (t
DATE
LAKing Note
Dy 9A alo tohadouad as tandeo-note ( )
Any ratae
Callatieh q zalikecd Cost oLaquisitioh
15,o00
(O)
:I,iS,ooo
au mauctt Vaue
,1SOco
50,c00
u o u t d e i t e l orx by B
65, 000
Lalulabien n aelunel Cast cnpuouemt
ou-1 Hom x301 6 5, u3s.
Exehrpton os 5
Ghais m anzu O uesioluntal house
fppltcade ony o iholiutolual |HUF
act 30lol 2holol be lohg -leubn Capitel asget
Aege280 2koull ihvest ih anetto Osidertal hause paabeuts
wthin the ied me 2mit
urthth 3yeaus oL QuAT*Sh
Nt aat ehould hot e solol
Gtheuuuse ull be ta0atrd as a shont edm apit 9 2n
ExOnp tioh mount inunsted
Cr)
Capital
OLLo inlormothiohi
RaaielntalpLispLuk sut hatL th Delhi PES
UNIVERSIIY
 DATE
xRs) Y(Rs)
fauetiealous Tuy 10,30D
SptembaM 11, 20)
Dah o tasau Npi 10, 2003
Dat buvihase ottobe 6,900
Sal tohAielootioh
13, 0000d 4,Sp000
tamp dtety Nalu (L5,00,o) (L75D,o)
I, 87 0 0 9,1s,0o
Cost agiiiteh
10 O00. , OD
T2tthe epcuen U3 5, the loleuig
raiolntal kouu
Nadia x&y ot
bukses ae puukasci y
Dat oRNLlae Suy ,2020
ALE Lauisitioh 2Ooo 600, 000
XEanscu huv
hous btpeutés At naolia
s ollos:
Sale Coniioloatich 0,00, 85m
32mp elucty Naluo 9390,0oD 16,10,00
Dah hraou Dorombou 25,22
Hudl outhu_Cajilal qadn Chaugeabu D t a tnth ads g
aseis uueut )
X oUut yeaus
Cowwdput Dutioh d cabital ggm lesa O X&Y m the Ay 902)-22
Pauulaus
Sal prouacls
MTX
MsY
X 1500, 1,5000
13,00,00) 14 30,ao
OEL
Sham duby vaba -o0,00
13,00.0oo Luso,cood
13,00 xJlo z
H,30, oo
loo
Shamb oduty valueuo 0 Sa pie wiH||
Li obe taken o Salu_proooola
,50,000 IO. [5,25 00o.
PES
UNIVERSIT
 DATE
(to,000) 6,o00)
Lhalexed Cost o aLquisitioh
X L,87 coo X301 e 4A815 8 , L5)| (035,sso)
y 3 soco x 3OL 10, 95 55o
Lona eLhm Capital Gain ,31,885. 1,62,4SD
lss DaAut'eh ols SH.
Test oPLLula Ohew house
loa e t n Cabital qan La ss(a,285 (108,uso)
Cast o uh ha lose 6 6 , 0 0 . c 0 0
o 103,up
NLL
loha ttun Cabtl qgin alteadedutica NIL
Mordoy
Lombuctathen apital goin loas o Nr: x4y Lar the Ay
Q033-093
MTX Mry
Sale prCCoads ,g0,0c8S,OCe
tamp oudy Naue 3,0c00
o
z d0,00 o
SalOloe ds
Stapduty valuu ,10.000
E H
LO)
Sale OLools le,85,000
holered eat q uauisikoh
Cokksase ohek pead inNod PES
UNIVERSITY
 DATE
ExemptiOh vls 5H PY 2021-22 a355
08115
9,08 115
30
x 3a0.
125)|84550)
Y test þuuuhaie htw bLuputy h Noa
l6,00,0o
)Ercmpion Us 54 h PYdo3l -22 08 usD)
89,55o
NO inoeiat'en tv be ajied hos t à holol
ko oss hah 4 mohths.
Leng tun labital ain 20818 7450
Q6. HTX &4 Ru the Jolloui uidutal uousauuepuchy inlw
Yauticukau
Doct dranalu De. 30,200 Sep5,202
Doct Duuase Su 30 2002 Ai 26,2006
ole lohiieluatih 3500,00 20, S0,co
Stnp duu Value 26,090 910000
alouutioh 3 ,000 60,00
fm&nt otipasitad" ih talhital gauh deboit
Ho,000 3000
Onount 3Uheme n SUl abI0.
T aat hu evunpToh U|S 5H,hu
olloingLOsfolartal
uekidi Q puuhad 9k chehhai by MT. Y & house
buturndoauiha ongkn he olupait_qLount HTy
Do puuhaAe Un à0 2 Ha1 022
LLct q diguen_ 1S000.a00,00
Khd u t t Alouih h the Cap t
HT-x &
) ahial q9in chaugeat to 4av diyeunt HrayH
Ay.
E H Xx oLoeg ot oant tdD puuhaxe O
tohataut ahcthau
Lelpeul, whDk -Has eaulot_olat ken he Cauh uihohdu
he unubt'zcol ahnouhtunthe dhpcaiE aueLnt
G) 3s tt posAitlk dp kae bak the eipsch q{a, us PES UNIVERSIIY
 ***
*********************
DATE
5H n &ubsequeht yeau 9
V
Lenut
akien oCap.kal gaun|los 0 MT XAY o fy Sosl-22
Pauticulau MrX .Y.
SaleproLeeds _35,00,oo 20,sD,cco 3,00,000 1,50,000
o)
Staunb alucdy nalu 7 SD,cOo
lsa ebornses t,D rahslu 4o,0c0)(3,000)
lss Tholovcecd Á t QfYquiAitieh
X2310,000
301
OS
60,00o x 301
122
2H2, 00 o,6525
Long LeeLm Caputalgouh 00,00o) (18,0 coo)
5_
las Aunt deboitecl s LH008 86,55|
Tarablz Cabdal aain lor P So.0
Y h e 0a-22
Lomtatien 0 tahatalqah llas Jox MY
Ra
faudtulas
po, coo)
lo Cot g Qu9Liuitieh 800,000.
Taabe CaXtal &aun
the Py222-23
Mye
Lnputrtion lalaua qain|loss Jor
lauhiculas
Exempton_auoilable uS54.
6,00,000.
LeAt o a t q u i a i t i e n
Lacable Capctal Gau
PES
UNIVERSIT
 DATE
Exemptieh ujs SH B tuocl ov agitulttual
a i h s au uom dhahsu o lonol
Puwpese to holiui'dual HF
Appuica tae enky askct 2ecor
shet em ox Cobtal
Laha eum
Anu
achituttual þuubes o yeass ihmmaoliatel4 or to
ansje
Ass eRSA Shaulel aaurse wthih 2 yeau n n he
olat
hetrhs)uO dlb0t h e optal qan
ditot aLauht 8theme
Q1 NTX Aollk aniculasa laol uilel uihen the muniipal
Q Cakutta "hx Ra 50,000 etatch dacty vae as pau
CUorele t 8,15,co0 9h July H 9000 LAith (a Rwhos
byhun Oh Marth 1,2007 Jor R 13,013. On Tuly 15 203 2o
he p we haLu agmcuteal labol h ural aua -30
clpa ba RloRo,cm h a olobosut u0ut lo aVoiing
eccmaten 0 SHB He pauulas Ancthau
utcl withun e lirnit Dolhi tuuitpal aghoutturol laksl
Cerpoa-tfon eh
June 30 2093 or R. 8, 1Oco
Qou.Anunt buuithdaauun
uk in olupoik taooLt 3
unthe alupeit
u D Ama, T utholsagh eh
ThauoA h Apil 1,aagnuttual laud ih uual auea
9623_p H10,0 the ahd h Delhi
tropuuo nTu doa dor R.8, 9cCo Dotaumthe
hu Qmdunt q Capual èain.
So: Ruopuchy 4old
hasus Py 3006b- 01 ales- PY 020-
puchasesPY201-22
huchase N 20 22-23 Sold-P 2023-24
 DATE 0 9cu.
COhahucabon Dta.tal qain 0] H. X r the AY D0a-1
Thuuday
ubicalas
Sale pocecds
50,00,o00
Expnseon thanst NL
Net leeds 50,00,00o
legs:haleced est uquisifeh , 2, 12
14,12,013 X30
122
Bala nte 15,1666
le: oomptish ul3 5 B
Atupn land - H300o0
Delkotit ih he Cabial aauh augt 1080,00 (1510,000)D
Acha u a Cabi aain the Py 20ol-22 6,066
(omDutalion oahuba gaun HT Jo the AYS023- 2033
PatiCuulas
10g0,000
tndAurt olbos teal ih thu Caplzl
Gain QLut gh i07 hoa (8,u1,coo)
useal 0ALaufve houa
oh 90De 20 38,000
labtalGaotho the Ay Qo22-23
AY_203u-2
Lompdakleh 0 lapil aiHrx auo n RuTal Delh
a u a LeA)
atulas A 0O0 8,1gol0
NL
NLL
&le mcleaols 8,70,c00
H0,00 NIL
H10000 80,000
NIL PES
WVERSIT
 T
DATE
Foemptoh s 5HEC. anolor
Cbofhg Quol or
aihseLui&ing Juoh hanse o ohg-teaun
iolertal O Commovtl
Commoal
buitdig O both) in
baldig Ctm@y be r e
may bé
Sutateol aiola o v Qutsiole Auolia)
to ahy assee
Abh eca bu On hotifel bod.
&hoddl iquiop H{AL
sosue ReC b@hols
thuumeht ih ohe hahual yea R3- SO akha
Oim h
hwthuect has p be dote urhih 6oths dl
h Tanuas , 80a) X &olls the Commaueial þlat or Ps 1,8m
Ccout o g usTSth n Hauh l0, 200Y R. loSOm). Expatae3 h
buouho rausleu Q Rs L00 & Ri-200 ueLheb uey. To got he
bxhet esempteh Us 5HEe, x malkes the lollouhe înlethmarb:
Puhase Q_Rs H60o 000 NtA bahdle gh Mauth 2oa
.PuuhaA Rs.uOgo0 REc bonde oh p i , Soau.
find out thu auouct g_eemtuoh u 5hEe.
Sol Canputalisn O aptsl aain 9 tr x Ayaost-22.
Paudcula
, 8 5 00o
Cale ronecls
l ' epoh0s Oharanuu 200)
Mt a l rotaas 91,80o
houneal
LOsOD0 x30P
LO4
Balaue 28,948
Ahnutnmint th BHA1 bohola 10,00 om- 6,00,0c
L- au,00000
Ahu ert un Ree bonols
Magimuwm PAOeah nút 50,00,000 (50, 00, 00o)
bain 38H4
Aon dium loptal PES UN'VER
 DATE
wiolual hosa -Trauses golo
Raictiulad
X )
Dot aul HOy 19,200 b15, to4
Dot trap
Sale Conaiedetatieh
Cost aauisitfoh
6,55 C0o 13,14000
eeas.as h tahalou ,84401 000o
To qet tu 55c Lu, O00
eveuption
L
v|s 5HFhe olufns rreatalurtal
house
houk upcectios
at O uhase
Quuulhased by H at buui
HO 12,DTah ,
Dat ALgisiueh S00,COo
to u ther hoLSe pueeuties a Pune
asollouus
Cale consioletien
36000o0 479Co
Dat o rasu Sue 99,2032Tah. 12023
fud Out fe taputal qain chougegte to ao in the hahds
ueaius.
Sol Combudiadioh
MOnea
apital aausg HXAy dor the Dy 201-22
Pautitloauus aunt (E)|Aueut lE)
Cale proteedds 3655, 0oo 13 4 , 00Oo
w Fop0hais h transu SS,o0)
Nlal 0Coele
dyolLo el
3 6 , 00, O00 L3, 00, O00.
QLQuikLoh
X:S,89,0 k301 8,00,0oo) 31, 770
LO
Tto00 X 301
8,00, 0001068330
balanu PES
UNIVERSIN
 DATE
X10,48,330 1,00, 000)|634, LLs
0q cc0 x.8O0, c00X|6,0,000
13,00,0oo
36,00,000o
00,00o 53415
oh4 tuu Cabetal gain
ouputa lton Cabutal qain lose O HrY AY 2023-2
lautitulau
Sal oouck 36,09 000 10, 000
buns htradu NIL L
Nit Sale oteeals 36,00, 00o
H,70000
lag:holexee Cout aguistieh
X 700,000 5 o Y 6, SD,coo 320
81o32) 61020
301
1,29 568180
Ad:Ririoke 5HE epehm5ln 00.00o5,31US
Tetu' aptt Gain
, S68 1313,08r
Leut e hus uiolutal kauu 7 t Sale Cahiolu' en
t hun et entíre labitrl gaih eoemt. 0i4ial
ahtal Gotn in Lompulso aquuheh q lahal
uhdudalking L . 54 D)
Builoliug O an dhokustral
Eladble Q
LOlitiphs-12 Thu Lst be_CompulsOm
builoiitu4 0 any a t ih lQud'& bul agstttoh latok d
ahiuduutmal wholutoueitg. osrm{ napasct
oomi ra g
Mat may be a Jeun ov
sLoas uh_ etn- Jeun ab tal gah
uio 3 yea on
Aulhinutusht ' ú
_elth p a e
c t haale
ukuuh ihLekae
balane L dat
heh He Lapik iua
ngiotu CHAs. hain has to be olkbouitod
PES
UNIVERSIIY
 DATE
labiBal Gnaihs in_aLes o husluwnt ib
eketbe aozea anall uîolual 1tUf. Reuioludal thouae Lse-s4 fl
Coholitioha to be ufzlasl
T h e must be oueau
alohg-eu itl ant, not
beihuieluatal hause-Franya 'g plot o l3 albo elzbe
a
ecemptioh
Th aR038e shoulol-_
suh inuuthmantia ot hoale bepe -ta olath o q
ubun ihucma, thon ta htRale 'o Cohaidoucto ha t
be oluposTfeal Uholeu the CAS
The asiesse ahoulol hot ooh m0v han he elunal
house oh he olatz 0 toahge
5 lous wh suioel o heo uaiolertal house -3qeaus
Puuau lau Gh reiolurtal he1segikuatesl în dua
a t e u t h olake
wfthih boxe O r ys
euicl y
O O
u t i n 3 ys
)Cohstnut 9he reaioluctal house h_duala
o o m h eolath o trahslou
6Th Q3zeas2sholol hot
iolental kous
uctn apuial 2-
a) puuhass
142puhas auanu sthou
t hh a
JuislKttal hose uapercty-
a
C8 COautnet
5 Yea
pLLinal
Ahuourt 0 ep eten h d eaiolantiol
puehity_XAht
B i h u U s t het
Atnt et &ale Ahaaluzth®h_
D PES
UNIVERS