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Taxation of Capital Gains as Amended by Finance Act, 2023

Direct Tax Law & Practice Direct Tax Law & Practice
Guide to Tax Deduction at Source & Tax Collection at Source Guide to Tax Deduction at Source & Tax Collection at Source
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Author : Dr. Girish Ahuja & Dr. Ravi Gupta

EDN.: 20th edition, 2023

ISBN: 978-93-5603-358-0

SKU: TG-CO-TOCGAAFA Categories: , , , , ,

Description

CONTENTS

Content Description Page No.
Preface to the Twentieth Edition vii Table of Cases xi Chapter 1 Framework of Capital Gains Tax 1 Chapter 2 Chargeability of Capital Gains 7 Chapter 3 Types of Capital Assets and Gains 45 Chapter 4 Capital Gain Arises only on Transfer of a Capital Asset 63 Chapter 5 Computation of Capital Gains 119 Chapter 6 Capital Gain in Case of Amount Received from an Insurer on Account of Damage or Destruction of any Capital Asset 205 Chapter 7 Profits or Gains Arising from Receipt of any Amount under a Unit Linked Insurance Policy 210 Chapter 8 Capital Gain on Conversion of (A) Capital Asset into Stock-in-Trade or (B) Stock-in-Trade into Capital Asset 216 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 223 Chapter 10 Capital Gain on Transfer by Way of Compulsory Acquisition of an Asset 254 Chapter 11 Capital Gain on Conversion of (A) Debentures into Shares/Debentures (B) Preference shares into equity shares 262 Chapter 12 Capital Gains on Distribution of Assets by Companies in Liquidation 266 Chapter 13 Capital Gain on Assets which have no Cost of Acquisition 271 Chapter 14 Capital Gain on Transfer of Depreciable Assets 280 Chapter 15 Computation of Capital Gain in Cases of Business Reorganisation 291 Chapter 16 Computation of Capital Gains in Real Estate Transactions 318 Chapter 17 Capital Gain in Case of Development/Collaboration Agreements 333 Chapter 18 Capital Gain in Case of Transfer of Securities 365 Chapter 19 Capital Gain in Case of Buy Back of Shares 434

xii Contents

Content Description Page No.
Chapter 20 Capital Gain on Transfer of Specified Security or Sweat Equity Share 438
Chapter 21 Capital Gain on Conversion of a Company to Limited Liability Partnership 445
Chapter 22 Taxation of Capital Gain on Transfer of Property Received without Consideration or for Inadequate Consideration, if Sold Subsequently 450
Chapter 23 Transfer of Securities by Depository 467
Chapter 24 Capital Gain for Non-Residents 469
Chapter 25 Reference to Valuation Officer 490
Chapter 26 Exemption of Capital Gains 497
Chapter 27 Miscellaneous Provisions 592
Chapter 28 Set off or Carry Forward and Set off of Capital Losses 613
Chapter 29 Computation of Tax on Long-term Capital Gains and on Short term Capital Gains in Certain Cases 622
Chapter 30 Advance Payment of Tax in Case of Capital Gains 657
Appendix 1 Capital Gains Accounts Scheme, 1988 661
Appendix 2 Rural Agricultural Land 679
Appendix 3 Relevant Circulars and Notifications 711
Appendix 4 Relevant Forms 767
Appendix 5 Recent Judicial Decisions 773

Additional information

Publisher

Commercial

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