Ibid. (Latin, short for ibidem, meaning in the same place) is the term used to provide an endnote or footnote citation or reference for a source that was cited in the preceding endnote or footnote.This is similar in meaning to idem (meaning something that has been mentioned previously; the same), abbreviated Id.5] Ibid. 1, p. 34. Reference 2 is the same as reference 1: E. Vijh, Latin for Dummies on page 23, whereas reference 3 refers to the same work but at a different location, namely page 29. Intervening entries require a reference to the original citation in the form, as in reference 5.
The Capital Gain Account Scheme primarily helps you avail of tax exemptions from capital gains. It offers two types of accounts-Savings and Term Deposits.Key Benefits. 1  Tax exemption under section 54(F)(4) of Income Tax Act 1961.he Capital Gain Account Scheme primarily helps you avail of tax exemptions from capital gains. It offers two types of accounts-Savings and Term Deposits.
If you are in a lower income tax bracket, you may not owe any tax on your long-term capital gain. For taxpayers in the 10% or 15% ordinary tax rate bracket, the capital gains rate is zero.f you sold an asset, possibly at a profit, youâll generally pay less tax on the gain than you would pay on ordinary income, such as wages. You must keep a capital asset longer than one year to qualify for the special rates. A short-term capital gain is taxed at the same rates as ordinary income, such as wages.