CAPITAL GAINS (Law, Practice & Litigation)
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| Book Details | |
| Title | CAPITAL GAINS (Law, Practice & Litigation) |
| ISBN | 978-81-69449-17-5 |
| Edition | 1st edn., 2026 |
| Pages | 1064 |
| Authors | CA. (Dr.) AKASH GARG |
| Publisher | Bharat Publishers |
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Description
‘Capital Gains (Law, Practice & Litigation): Based on the Income Tax Act, 2025, as amended by the Finance Act, 2026’ (1st Edition, 2026) is a practical and comprehensive guide on the taxation of capital gains under the Income-tax Act, 2025. Authored by CA. (Dr.) AKASH GARG and published by Bharat Publishers, this book provides detailed analysis of the legal provisions, practical issues, and litigation aspects relating to capital gains taxation.
With 1064 pages of well-structured content, the book covers computation of capital gains, classification of capital assets, exemptions, indexation, transfer provisions, tax planning strategies, assessment issues, and judicial precedents. It also offers practical guidance on handling disputes and litigation involving capital gains.
This publication is an essential resource for chartered accountants, tax practitioners, advocates, company secretaries, finance professionals, tax consultants, academicians, and students involved in direct tax advisory, compliance, and litigation.
📘 Key Features:
- Comprehensive coverage of Capital Gains law and practice
- Practical guidance on computation, exemptions & tax planning
- Includes litigation strategies and important judicial precedents
- Ideal for tax professionals, consultants, and advanced learners
- A 12-page plain-language guide
- Know exactly where the Assessing Officer will strike
- Six decades of precedents, confirmed still good law
- Every 1961 section traced to its 2025 successor
- 30 decision-flowcharts and worked real-number illustrations
- 26 chapters across 8 Parts
- Four ready-reckoners at your fingertips
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| Chapter Number | Description | Page Number |
| Bharat? | 5 | |
| Preface | 7 | |
| Why this book belongs on your desk — not your shelf | 9 | |
| How to Use This Book | 11 | |
| Detailed Contents | 17 | |
| Table of Cases | 53 | |
| Summary | 59 | |
| Capital Gains (Income-tax Act, 2025) — Bare Act Extracts: Section-wise Page Index | 71 | |
| List of Figures | 75 | |
| Income-tax Act 1961 ↔ 2025 Capital Gains — Quick-Reference Mapping Table | 77 | |
| Part I | THE CHARGING ARCHITECTURE | |
| Chapter 1 | Chargeability of Capital Gains | 3 |
| Chapter 2 | Understanding Capital Asset | 37 |
| Chapter 3 | What Constitutes ‘Transfer’ | 74 |
| Chapter 4 | Transactions Not Regarded as Transfer | 98 |
| Chapter 5 | Year of Taxability of Capital Gains | 135 |
| Part II | THE COMPUTATION ENGINE | |
| Chapter 6 | Mode of Computation of Capital Gains | 168 |
| Chapter 7 | Full Value of Consideration | 207 |
| Chapter 8 | Cost of Acquisition | 242 |
| Chapter 9 | Cost of Improvement | 304 |
| Chapter 10 | Expenditure on Transfer | 331 |
| Part III | SPECIAL COMPUTATION REGIMES | |
| Chapter 11 | Special Cases of Computation — Market Linked Debentures, Specified Mutual Funds, Unlisted Bonds and Slump Sale | 360 |
| Chapter 12 | Capital Gains in Corporate & Complex Transactions —Liquidation, Buyback, Conversion and Indirect Transfers | 398 |
| Chapter 12A | Business Trust Capital Gains | 434 |
| Part IV | REINVESTMENT EXEMPTIONS | |
| Chapter 13 | Capital Gains on the Residential House — Reinvestment Exemptions, the ₹10 Crore Cap and the Section 86 Trap | 453 |
| Chapter 14 | Capital Gains on Agricultural Land and Compulsory Acquisition — The Three-Layer Framework, the RFCTLARR Carve-out and the Industrial Undertaking Exemption7 | 493 |
| Chapter 15 | Investment-Based Exemptions (Specified Bonds — The ₹50 Lakh Route) — The Six-Month Window, the Aggregate Cap and the Five-Year Lock-in | 533 |
| Chapter 16 | Exemption on Shifting of Industrial Undertaking — Urban to Non-Urban (Section 87) and Urban to Special Economic Zone (Section 88) |
571 |
| Chapter 17 | Withdrawal of Exemption — Section 71 and the Consolidated Clawback Architecture | 608 |
| Chapter 17A | Capital Loss Set-off and Carry-Forward Framework | 640 |
| Part V | TAX RATES | |
| Chapter 18 | Tax Rates on Capital Gains — Sections 196, 197 and 198 of the Income-tax Act, 2025 | 665 |
| Part VI | PROCEDURAL INFRASTRUCTURE | |
| Chapter 19 | Documentation and Reporting Requirements | 704 |
| Chapter 20 | Reference to Valuation Officer — Section 91 | 736 |
| Part VII | LITIGATION & CASE STUDIES | |
| Chapter 21 | Litigation Strategy and Judicial Principles | 768 |
| Chapter 22 | Case Studies and Real-Life Scenarios | 801 |
| Part VIII | PRACTITIONER REFERENCE | |
| Chapter 23 | FAQs for Professionals | 830 |
| Chapter 24 | Professional Checklists | 858 |
Additional information
| Publisher | Bharat |
|---|
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