Income from Capital Gains: Income from sales of capital assets such as mutual funds, shares, land, house property, etc.. (rubique.com)
o Sale of capital assets such as property, gold bonds: in this case, the Capital Gains Tax is charged at the rate of 20 % on asset sales along with a 3 % cess. (rubique.com)
Capital gains taxation applies to earnings from sale of capital assets held by the tax assesse. (policybazaar.com)