BHARAT’S CAPITAL GAINS (LAW & PRACTICE) WITH ILLUSTRATIONS & JUDICIAL PRECEDENTS AS AMENDED BY FINANCE ACT, 2025 BY CA. DIVAKAR VIJAYASARATHY 8TH EDITION 2026

Description

BHARAT’S CAPITAL GAINS (LAW & PRACTICE) WITH ILLUSTRATIONS & JUDICIAL PRECEDENTS AS AMENDED BY FINANCE ACT, 2025 BY CA. DIVAKAR VIJAYASARATHY 7TH EDITION 2025

1 BASIC OF CAPITAL GAIN

2 BUSINESS TRANSACTION

3 BUSINESS RESTRUCTURING

4 REAL ESTATE TRANSACTION

5 SHARES AND SECURITIES TRANSACTION

6 EXEMPTED TRANSFER

7 TAXATION OF NON RESIDENT

8 EXEMPTION

9 MISCELLANEOUS TRANSACTION

10 SETOFF AND CARRY FORWORD PF LOSSES

11 CAPITAL GAINS UNDER DOUBLE TAXATION AVOIDANCE AGREEMENT AND MULTI-LATERAL INSTRUMENT

12 RELEVANT SECTION AND RULES OF INCOME TAX AND OTHER STATUTES

13 RELEVANT CIRCULARS AND NOTIFICATION

14 JUDICIAL PRECEDENTS