What is a capital asset, which attracts capital gains?

“Capital asset” is defined to include property of any kind, whether fixed or circulating, movable or immovable, tangible or intangible.

Capital Gain on House Property Sol

Submitted by Pritam on Sat, 11/21/2009 - 13:05.

I have 3 flats & I sold 1 flat which I bought in 2002. And another flats was purchased in 2006 & August 2008. I sold flat which I bought in 2002 should I attact Capital Gain?