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Capital Gains (Law & Practice) With Illustrations & Judicial Precedents

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As amended up to Finance (No. 2) Act, 2024

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Author: CA. Divakar Vijayasarathy

ISBN: 978-81-9746-916-9

Publishing Date: 2024

Publisher: Bharat Law House Pvt. Ltd.

Edition: 6th edn., 2024

No of Pages: 936

Language: English

Vendor: Bharat Law House Pvt. Ltd.

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     Relevant Circulars and Notifications

Chapter 14     Capital Gains Accounts Scheme, 1988

Chapter 15     Judicial Precedents

Glossary

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