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Bharat Capital Gains (Law & Practice) By Divakar Vijayasarathy
Capital Gains is one of the most intriguing heads on taxation of income. Capital Gains fundamentally refers to taxation of income or gains arising on account of transfer or alienation of a capital asset. While the scope of taxation looks simple, the operational mechanism for enforcement is ambiguous given the issues in classification, ownership, nature, period of holding, etc. In this book, an attempt is made to simplify the understanding and application of various sections of this topic including:
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Chapter 1 Basics of Capital Gains |
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Chapter 2 Business Transactions |
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Chapter 3 Business Restructuring |
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Chapter 4 Real Estate Transaction |
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Chapter 5 Shares and Securities Transaction |
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Chapter 6 Exempted Transfers |
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Chapter 7 Exemptions |
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Chapter 8 Taxation for Non-Residents |
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Chapter 9 Miscellaneous Transactions |
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Chapter 10 Set off and carry forward of losses |
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Chapter.11 Capital Gains under Double Taxation Avoidance Agreements and Multi-lateral Instrument |
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Chapter 12 Relevant Sections and Rules of Income Tax and Other Statutes |
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Chapter 13 Capital Gains Accounts Scheme, 1988 |
Bharat is a ‘trade-name’ for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation – direct and indirect – but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.