Capital Gains (Law & Practice) with Illustrations & Judicial Precedents By Divakar Vijayasarathy Edition May 2022

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     Relevant Circulars and Notifications

Chapter 14     Capital Gains Accounts Scheme, 1988

Chapter 15     Judicial Precedents