Capital accretion tax is applicative on the absolute accumulation which is accretion from the bazaar if you advertise your asset it is the actual process of capital gain valuation. The basic accretion tax is categories on two locations one is concise basic asset and addition is abiding basic asset. The types of capitals gain valuation depend on time duration and adduce of valuation report. Long term valuation takes more than one year, whereas short term takes less than one year.