Taxation of Capital Gains

Chapter 1 Framework of Capital Gains Tax 1
Chapter 2 Chargeability of Capital Gains 7
Chapter 3 Types of Capital Assets and Gains 48
Chapter 4 Capital Gain Arises only on Transfer of a Capital Asset 67
Chapter 5 Computation of Capital Gains 123
Chapter 6 Capital Gain in Case of Amount Received from an Insurer on Account of Damage or Destruction of any Capital Asset 207
Chapter 7 Profits or Gains Arising from Receipt of any Amount under a Unit Linked Insurance Policy 212
Chapter 8 Capital Gain on Conversion of (A) Capital Asset into Stock-inTrade or (B) Stock-in-Trade into Capital Asset 218
Chapter 9 Capital Gain on Transfer of Capital Asset by a Partner/Member to a Firm/AOP, etc. and by a Firm, etc., to the
Partner/Member 227
Chapter 10 Capital Gain on Transfer by Way of Compulsory Acquisition of an Asset 257
Chapter 11 Capital Gain on Conversion of (A) Debentures into Shares/Debentures (B) Preference shares into equity shares 265
Chapter 12 Capital Gains on Distribution of Assets by Companies in Liquidation 269
Chapter 13 Capital Gain on Assets which have no Cost of Acquisition 274
Chapter 14 Capital Gain on Transfer of Depreciable Assets 283
Chapter 15 Computation of Capital Gain in Cases of Business Reorganisation 293
Chapter 16 Computation of Capital Gains in Real Estate Transactions 319
Chapter 17 Capital Gain in Case of Development/Collaboration Agreements 335
Chapter 18 Capital Gain in Case of Transfer of Securities 368
Chapter 19 Capital Gain in Case of Buy Back of Shares 440
Chapter 20 Capital Gain on Transfer of Specified Security or Sweat Equity Share 446
Chapter 21 Capital Gain on Conversion of a Company to Limited Liability Partnership 453
Chapter 22 Taxation of Capital Gain on Transfer of Property Received without Consideration or for Inadequate Consideration, if Sold
Subsequently 458
Chapter 23 Transfer of Securities by Depository 475
Chapter 24 Capital Gain for Non-Residents 477
Chapter 25 Reference to Valuation Officer 499
Chapter 26 Exemption of Capital Gains 506
Chapter 27 Miscellaneous Provisions 611
Chapter 28 Set off or Carry Forward and Set off of Capital Losses 631
Chapter 29 Computation of Tax on Long-term Capital Gains and on Shortterm Capital Gains in Certain Cases 640
Chapter 30 Advance Payment of Tax in Case of Capital Gains 679
Chapter 31 Issues relating to certain amendments made by the Finance (No. 2) Act, 2024 683
Appendix 1 Capital Gains Accounts Scheme, 1988 699
Appendix 2 Rural Agricultural Land 717
Appendix 3 Relevant Circulars and Notifications 749
Appendix 4 Relevant Forms 808
Appendix 5 Recent Judicial Decisions 814