Taxation of Capital Gains as Amended by Finance Act, 2023


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Author : Dr. Girish Ahuja & Dr. Ravi Gupta

EDN.: 20th edition, 2023

ISBN: 978-93-5603-358-0



Content DescriptionPage No.
Preface to the Twentieth EditionviiTable of CasesxiChapter 1 Framework of Capital Gains Tax1Chapter 2 Chargeability of Capital Gains7Chapter 3 Types of Capital Assets and Gains45Chapter 4 Capital Gain Arises only on Transfer of a Capital Asset63Chapter 5 Computation of Capital Gains119Chapter 6 Capital Gain in Case of Amount Received from an Insurer on Account of Damage orDestruction of any Capital Asset205Chapter 7 Profits or Gains Arising from Receipt of any Amount under a Unit Linked Insurance Policy210Chapter 8 Capital Gain on Conversion of (A) Capital Asset into Stock-in-Trade or (B) Stock-in-Trade into Capital Asset216Chapter 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/Member223Chapter 10 Capital Gain on Transfer by Way of Compulsory Acquisition of an Asset254Chapter 11 Capital Gain on Conversion of (A) Debentures into Shares/Debentures (B) Preference shares into equity shares262Chapter 12 Capital Gains on Distribution of Assets by Companies in Liquidation266Chapter 13 Capital Gain on Assets which have no Cost of Acquisition271Chapter 14 Capital Gain on Transfer of Depreciable Assets280Chapter 15 Computation of Capital Gain in Cases of Business Reorganisation291Chapter 16 Computation of Capital Gains in Real Estate Transactions318Chapter 17 Capital Gain in Case of Development/Collaboration Agreements333Chapter 18 Capital Gain in Case of Transfer of Securities365Chapter 19 Capital Gain in Case of Buy Back of Shares434

xii Contents

Content DescriptionPage No.
Chapter 20 Capital Gain on Transfer of Specified Security or Sweat Equity Share438
Chapter 21 Capital Gain on Conversion of a Company to Limited Liability Partnership445
Chapter 22 Taxation of Capital Gain on Transfer of Property Received without Consideration or for Inadequate Consideration, if Sold Subsequently450
Chapter 23 Transfer of Securities by Depository467
Chapter 24 Capital Gain for Non-Residents469
Chapter 25 Reference to Valuation Officer490
Chapter 26 Exemption of Capital Gains497
Chapter 27 Miscellaneous Provisions592
Chapter 28 Set off or Carry Forward and Set off of Capital Losses613
Chapter 29 Computation of Tax on Long-term Capital Gains and on Short term Capital Gains in Certain Cases622
Chapter 30 Advance Payment of Tax in Case of Capital Gains657
Appendix 1 Capital Gains Accounts Scheme, 1988661
Appendix 2 Rural Agricultural Land679
Appendix 3 Relevant Circulars and Notifications711
Appendix 4 Relevant Forms767
Appendix 5 Recent Judicial Decisions773

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