sir, i am a tenant of a shop, where i do business. i paid rent 1000/- per month , and i am holding the shop for more than 5 years . and i pay rs. 50000/- lump sum to the owner of the property . on 2007. now i want to surrender my tenancy , the owner will pay rs. 150000/- for surrender of tenancy . now my question is 1. what is the tax provision of the amount received? 2. it is a short term or long term capital gain? what is the procedure to save tax ?