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Taxation of Capital Gains

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Book Details
Title Taxation of Capital Gains
ISBN 9789356039551
Edition 22nd, April 2025
Pages 952
Authors Dr. Girish Ahuja
Dr. Ravi Gupta
Publisher Commercial Law Publishers

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HSN/SAC Code49011010
SKU: TG-CO-TAXOCGAI Categories: , , , ,

Description

Explore the complexities of capital gains taxation with the 22nd Edition (April 2025) of Taxation of Capital Gains by Dr. Girish Ahuja and Dr. Ravi Gupta. This comprehensive guide spans 952 pages, covering legal provisions, planning techniques, and practical illustrations. ISBN: 9789356039551 | Published by Commercial Law Publishers | Now available with a Flat 25% Discount + Free Shipping.

Chapter Content Page
1 Framework of Capital Gains Tax 1
2 Chargeability of Capital Gains 7
3 Types of Capital Assets and Gains 48
4 Capital Gain Arises only on Transfer of a Capital Asset 67
5 Computation of Capital Gains 123
6 Capital Gain in Case of Amount Received from an Insurer on
Account of Damage or Destruction of any Capital Asset
207
7 Profits or Gains Arising from Receipt of any Amount under a
Unit Linked Insurance Policy
212
8 Capital Gain on Conversion of (A) Capital Asset into Stock-in-
Trade or (B) Stock-in-Trade into Capital Asset
218
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
10 Capital Gain on Transfer by Way of Compulsory Acquisition
of an Asset
257
11 Capital Gain on Conversion of (A) Debentures into
Shares/Debentures (B) Preference shares into equity shares
265
12 Capital Gains on Distribution of Assets by Companies in
Liquidation
269
13 Capital Gain on Assets which have no Cost of Acquisition 274
14 Capital Gain on Transfer of Depreciable Assets 283
15 Computation of Capital Gain in Cases of Business
Reorganisation
293
16 Computation of Capital Gains in Real Estate Transactions 319
17 Capital Gain in Case of Development/Collaboration
Agreements]
335
18 Capital Gain in Case of Transfer of Securities 368
19 Capital Gain in Case of Buy Back of Shares 440
20 Capital Gain on Transfer of Specified Security or Sweat Equity
Share
446
21 Capital Gain on Conversion of a Company to Limited Liability
Partnership
453
22 Taxation of Capital Gain on Transfer of Property Received
without Consideration or for Inadequate Consideration, if Sold
Subsequently
458
23 Transfer of Securities by Depository 475
24 Capital Gain for Non-Residents 477
25 Reference to Valuation Officer 499
26 Exemption of Capital Gains 506
27 Miscellaneous Provisions 611
28 Set off or Carry Forward and Set off of Capital Losses 631
29 Computation of Tax on Long-term Capital Gains and on Short term Capital Gains in Certain Cases 640
30 Advance Payment of Tax in Case of Capital Gains 679
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

Additional information

Publisher

Commercial

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