Capital gains from sale of properties

Firstly we come on Aggriculture Rular land:- No capital gain as same not constitute capital assets.

Secondly you said jointly owned residentail appartment in urban:- capital gain will be taxed in your hand and as well as yours wife hand in the portion of share owned by both of you.

Capital gain will be depends on the period of holding by you i.e. Short term/long term.

And exemption of that capital gain will be allowed as per the cases.