Income-tax Rules, 2026 | Rule 6 of 333

Rule 6 - Holding period in specified capital-asset cases

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6Rule number

504Local text characters

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Local legal-text status: LOCAL_EXTRACT_EXTERNAL_OFFICIAL_SOURCE_CONTROLS

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

6. Method of determination of period of holding of capital assets in certain cases.– (1) For the purposes of section 2(101)(c)(D), the period for which such capital asset is held by an assessee, shall be determined in accordance with the provisions of this rule. (2) For the capital asset mentioned in column B of the Table below, the period for which the capital asset is held by the assessee shall be determined in accordance with column C thereof: Table Sl.No. Nature of Assets Period of holding A B C

Local extract SHA-256: 271c6e624f61dd9e2997d636a30f80382eb1f4c8174e8ed6e08b95863dd3096c. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

Rule map

Related sections

2(101)

Related Forms

No Form link identified in the current crosswalk.

Finin2min implementation framework

Trigger and scope

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Evidence and control

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Consequence

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Transaction application

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Authority, consent and execution

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Evidence and retention checklist

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Limitation, forum and remedies

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Cross-law overlays

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Finin2min Q&A

Is this page the notified Rule?

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Effective date, amendment history, forms or utilities, filing channel, authentication method, due date, fees, transition from the 1962 Rules and any judicial interpretation.