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COMMERICAL’S TAXATION OF CAPITAL GAINS BY FINANCE (NO.2) ACT, 2024 BY DR. GIRISH AHUJA & DR. RAVI GUPTA 21ST EDITION 2024
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COMMERICAL’S TAXATION OF CAPITAL GAINS BY FINANCE (NO.2) ACT, 2024 BY DR. GIRISH AHUJA & DR. RAVI GUPTA 21ST EDITION 2024
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COMMERICAL’S TAXATION OF CAPITAL GAINS BY FINANCE (NO.2) ACT, 2024 BY DR. GIRISH AHUJA & DR. RAVI GUPTA 21ST EDITION 2024
Discover the latest 21st edition (August 2024) of “Taxation of Capital Gains” by Dr. Girish Ahuja and Dr. Ravi Gupta. This comprehensive guide spans 952 pages, offering in-depth insights into capital gains taxation. Published by Commercial Law Publishers, this edition is a must-have for tax professionals and students alike.
Chapter | Content | Page |
1 | Framework of Capital Gains Tax | 1 |
2 | Chargeability of Capital Gains | 7 |
3 | Types of Capital Assets and Gains | 46 |
4 | Capital Gain Arises only on Transfer of a Capital Asset | 66 |
5 | Computation of Capital Gains | 121 |
6 | Capital Gain in Case of Amount Received from an Insurer on Account of Damage or Destruction of any Capital Asset | 206 |
7 | Profits or Gains Arising from Receipt of any Amount under a Unit Linked Insurance Policy | 211 |
8 | Capital Gain on Conversion of (A) Capital Asset into Stock-in- Trade or (B) Stock-in-Trade into Capital Asset | 216 |
9 | Capital Gain on Transfer of Capital Asset by a Partner/Member to a Firm/AOP, etc. and by a Firm, etc., to the Partner/Member | 225 |
10 | Capital Gain on Transfer by Way of Compulsory Acquisition of an Asset | 255 |
11 | Capital Gain on Conversion of (A) Debentures into Shares/Debentures (B) Preference shares into equity shares | 261 |
12 | Capital Gains on Distribution of Assets by Companies in Liquidation | 267 |
13 | Capital Gain on Assets which have no Cost of Acquisition | 272 |
14 | Capital Gain on Transfer of Depreciable Assets | 281 |
15 | Computation of Capital Gain in Cases of Business Reorganisation | 291 |
16 | TComputation of Capital Gains in Real Estate Transactions | 318 |
17 | Capital Gain in Case of Development/Collaboration Agreements] | 334 |
18 | Capital Gain in Case of Transfer of Securities | 367 |
19 | Capital Gain in Case of Buy Back of Shares | 434 |
20 | Capital Gain on Transfer of Specified Security or Sweat Equity Share | 337 |
21 | Capital Gain on Conversion of a Company to Limited Liability Partnership | 454 |
22 | Taxation of Capital Gain on Transfer of Property Received without Consideration or for Inadequate Consideration, if Sold Subsequently | 459 |
23 | Transfer of Securities by Depository | 477 |
24 | Capital Gain for Non-Residents | 479 |
25 | Reference to Valuation Officer | 500 |
26 | Exemption of Capital Gains | 507 |
27 | Miscellaneous Provisions | 608 |
28 | Set off or Carry Forward and Set off of Capital Losses | 628 |
29 | Computation of Tax on Long-term Capital Gains and on Shortterm Capital Gains in Certain Cases | 637 |
30 | Advance Payment of Tax in Case of Capital Gains | 678 |
31 | Issues relating to certain amendments made by the Finance (No. 2) Act, 2024 | 682 |
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Weight | 1.2 kg |
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