Under Section 3(26) of the General Clauses Act, the definition of 'immovable property' includes:

1. Section 3(26) defines 'immovable property' as 'land, benefits to arise out of land, and things attached to the earth, or permanently fastened to anything attached to the earth'. 2. The three components are: (i) land itself, (ii) benefits arising out of land — such as a right to receive rents or to fish in a particular pond — and (iii) things attached to or permanently fastened to things attached to the earth. 3. The definition is wider than the Transfer of Property Act's exclusion of standing timber, growing crops and grass; under the GCA, none of those three are expressly excluded. 4. Option D describes movable property (Section 3(36)); options B and C truncate the GCA definition. _Source: ICSI CS Executive — Lesson 4, Definitions §3(26), p. 104._