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Generally, transfer means sale, however, for the purpose of Income-tax Law "Transfer?, in relation to a capital asset, includes: i. Sale, exchange or relinquishment of the asset; ii. Extinguishment of any rights in relation to a capital asset; iii. Compulsory acquisition of an asset; iv. Conversion of capital asset into stock-in-trade; v. Maturity or redemption of a zero coupon bond; vi. Allowing possession of immovable properties to the buyer in part performance of the contract; vii. Any transaction which has the effect of transferring an (or enabling the enjoyment of) immovable property; or viii. Disposing of or parting with an asset or any interest therein or creating any interest in any asset in any manner whatsoever.