What is Holding Period of Different Capital Assets

Last updated at July 31, 2026 by

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What is Holding Period? it is Different for Different Assets Capital Asset Holding Period to be termed as Long term Land and Building 36 month 24 Months or more Unlisted Shares 24 Months or more Listed Shares 12 Months or more Units of Equity Oriented Mutual Funds and Securities 24 Months or more Other Capital Asset 36 Months or more Example Property Purchased on Dec 2018,Sold on Mar 2020 Holding Period Less than 24 Months So it is Short Term Capital Assets On this, we calculate Short Term Capital Gain Shares of Reliance Purchased on Dec 2018,Sold on Mar 2020 Holding Period more than 12 months So it is Long Term Capital Assets On this, we calculate Long Term Capital Gain

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CA Maninder Singh is a Chartered Accountant with 16+ years of practical experience and 20+ years of teaching experience. At Teachoo, he simplifies Accounts, Tax and GST with step-by-step examples so students can apply concepts confidently in exams and real life.

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