Capital Gains Tax Law and Practice By T G Suresh Edition 2024

Capital Gains Tax Law and Practice By T G Suresh Edition 2024

About the Book –

Capital Gains Tax – Law and Practice is a comprehensive reference book on legal and practical aspects of short-term and long-term capital gains taxation under Chapter IV(E) of the Income-tax Act, 1961. This seventh edition is thoroughly revised and updated to reflect the amendments introduced by the Finance Act (No. 2), 2024. This book will offer immense value to tax professionals, enforcement officers, judicial officers, and researchers scholars.
Salient Features:

• Discusses the provisions of Finance (No. 2) Act, 2024 with illustrations
• Analyses judicial decisions in detail
• Incorporates Notifications, Circulars and Schemes up to 31st August 2024
• Focuses on provisions relating to shares, securities, and business restructuring transactions
• Extensively covers Real estate transactions (incl. JDA)
• Examines capital gains w.r.t. international transactions & non-residents
• Clarifies grey areas in the practice of capital gains tax through author’s incisive inputs

About the Author –

T G Suresh, Senior Partner of Suresh & Balaji, Chartered Accountants, has over 34 years of experience in direct tax, international tax, and foreign exchange laws. He is a faculty member at Maruti Coaching in Chennai and a visiting faculty member at professional organizations like ICAI, ICSI, and ICMAI. Suresh is also the Chairman of the International Fiscal Association – Southern Regional Chapter and the Direct Tax Task Force of the South Indian Chamber of Commerce and Industry.