Here are some examples of capital assets: land, building, house property, vehicles, patents, trademarks, leasehold rights, machinery, jewellery.
This includes rights in or in relation to an Indian company, including rights of management or control or any other right.The following are not considered capital assets:
Any stocks or consumables or raw material held for the purpose of Business or Profession
Personal goods such as clothes, furniture held for personal use.
Agricultural land in India in a rural area
*Note: for details read Here