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.
Note: Net short-term capital gains are subject to taxation as ordinary income at graduated tax rates. 1  The taxable part of a gain from selling section 1202 qualified small business stock is taxed at a maximum 28% rate. 2  Net capital gains from selling collectibles (like coins or art) are taxed at a maximum 28% rate.