Description
“Capital Gains (Law & Practice) with Illustrations & Judicial Precedents” by CA. Divakar Vijayasarathy provides a comprehensive analysis of capital gains tax under Indian law. This 7th edition, updated in accordance with the Finance Act, 2025, covers key topics including business and real estate transactions, restructuring, securities, exempted transfers, DTAA provisions, and non-resident taxation.
Enhanced with judicial precedents, practical examples, and detailed commentary on related rules and sections of the Income Tax Act, this book is an essential reference for chartered accountants, tax consultants, legal professionals, and finance students.
About CAPITAL GAINS (Law & Practice) with Illustrations & Judicial Precedents
| Chapter 1 Basics of Capital Gains
Chapter 2 Business Transactions Chapter 3 Business Restructuring Chapter 4 Real Estate Transaction Chapter 5 Shares and Securities Transaction Chapter 6 Exempted Transfers Chapter 7 Exemptions Chapter 8 Taxation for Non-Residents Chapter 9 Miscellaneous Transactions Chapter 10 Set off and carry forward of losses Chapter 11 Capital Gains under Double Taxation Avoidance Agreements and Multi-lateral Instrument Chapter 12 Relevant Sections and Rules of Income Tax and Other Statutes Chapter 13 Capital Gains Accounts Scheme, 1988 |
Reviews
There are no reviews yet.