Types of capital gains

A) Any kind of property held by you whether connected to your business/profession or not;
b) Any securities held by foreign institutional investor
c) Any unit linked insurance policy issued on or after 1/2/2021
All these assets are said to be capital assets.

Exceptions: foll. assets are not capital assets
- stock in trade (but not securities held by foreign portfolio investor)
- rural agriculture land
- any asset held as personal (but not jewellery,
paintings, drawings, sculptures,work of art, archaeological collections
- special bearer bonds 1991issued by central govt
- 6 1/2 % gold bonds,1977, 7% gold bonds 1980 ,. National defence bonds 1990 issued by central govt
- gold deposit bonds issued under gold deposit scheme 1999
- gold deposit certificates issued under gold monetisation scheme 2015and gold monetisation scheme 2018

if such capital asset transfer then capital gains arises.
if you hold such capital asset for peiod upto 36months preceding date of transfer then it is STCG

if you hold such capital asset for more than 36 month's preceding date of tranfer it is LTCG
Exceptions:
i) securities (other than unit) listed on a recognised stock exchange , unit of equity oriented fund, unit of business trust of india, zero coupon bonds _ upto 12 months STCG
more than 12 months LTCG
ii) unlisted shares, immovable property (being
land or building or both) _ upto 24 months
STCG or. >12 months LTCG

Refer     capital-gain-tax           Or

 

capital-gains-tax-types-exemption-and-savings           Or    

 

capital-gains-income

There are a lot of differences
from which angle are you looking at it?
pls specify

Based on holding period, capital assets are classified in to short term and long term.