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Bharat Capital Gains (Law & Practice) with Illustrations & Judicial Precedents By Divakar Vijayasarathy 8th Edition 2026

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Bharat Capital Gains (Law & Practice) By Divakar Vijayasarathy

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:

Contents

Chapter 1       Basics of Capital Gains                                                          

Chapter 2       Business Transactions                                                            

Chapter 3       Business Restructuring                                                          

Chapter 4       Real Estate Transaction                                                         

Chapter 5       Shares and Securities Transaction                                          

Chapter 6       Exempted Transfers                                                               

Chapter 7       Exemptions                                                                            

Chapter 8       Taxation for Non-Residents                                                  

Chapter 9       Miscellaneous Transactions                                                    

Chapter 10     Set off and carry forward of losses                                       

Chapter.11 Capital Gains under Double Taxation Avoidance Agreements and Multi-lateral Instrument                                                                                               

Chapter 12     Relevant Sections and Rules of Income Tax and Other Statutes      

Chapter 13      Capital Gains Accounts Scheme, 1988

 

About Publisher:

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.

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