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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. 

ChapterContentPage
1Framework of Capital Gains Tax1
2Chargeability of Capital Gains7
3Types of Capital Assets and Gains46
4Capital Gain Arises only on Transfer of a Capital Asset66
5Computation of Capital Gains121
6Capital Gain in Case of Amount Received from an Insurer on
Account of Damage or Destruction of any Capital Asset
206
7Profits or Gains Arising from Receipt of any Amount under a
Unit Linked Insurance Policy
211
8Capital Gain on Conversion of (A) Capital Asset into Stock-in-
Trade or (B) Stock-in-Trade into Capital Asset
216
9Capital 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
10Capital Gain on Transfer by Way of Compulsory Acquisition
of an Asset
255
11Capital Gain on Conversion of (A) Debentures into
Shares/Debentures (B) Preference shares into equity shares
261
12Capital Gains on Distribution of Assets by Companies in
Liquidation
267
13Capital Gain on Assets which have no Cost of Acquisition272
14Capital Gain on Transfer of Depreciable Assets281
15Computation of Capital Gain in Cases of Business
Reorganisation
291
16TComputation of Capital Gains in Real Estate Transactions318
17Capital Gain in Case of Development/Collaboration
Agreements]
334
18Capital Gain in Case of Transfer of Securities367
19Capital Gain in Case of Buy Back of Shares434
20Capital Gain on Transfer of Specified Security or Sweat Equity
Share
337
21Capital Gain on Conversion of a Company to Limited Liability
Partnership
454
22Taxation of Capital Gain on Transfer of Property Received
without Consideration or for Inadequate Consideration, if Sold
Subsequently
459
23Transfer of Securities by Depository477
24Capital Gain for Non-Residents479
25Reference to Valuation Officer500
26Exemption of Capital Gains507
27Miscellaneous Provisions608
28Set off or Carry Forward and Set off of Capital Losses628
29Computation of Tax on Long-term Capital Gains and on Shortterm
Capital Gains in Certain Cases
637
30Advance Payment of Tax in Case of Capital Gains678
31Issues relating to certain amendments made by the Finance
(No. 2) Act, 2024
682

 

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