Section 112 of capital gain

following is the extract from section 112, pl note.

Explanation.—For the purposes of this sub-section,—

(a)  the expression "securities" shall have the meaning assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (32 of 1956);

(aa) "listed securities" means the securities which are listed on any recognised stock exchange in India;

(ab) "unlisted securities" means securities other than listed securities.

following is the definition of securities as per  section 2 of the Securities Contracts (Regulation) Act, 1956

(h) “securities” include—

(i) shares, scrips, stocks, bonds, debentures, debenture stock or other marketable securities of a like nature in or of any incorporated company or other body corporate;