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“BHARAT’S CAPITAL GAINS (LAW & PRACTICE) WITH ILLUSTRATIONS & JUDICIAL PRECEDENTS AS AMENDED BY FINANCE ACT, 2025 BY CA. DIVAKAR VIJAYASARATHY 8TH EDITION 2026” has been added to your cart.

COMMERICAL'S TAXATION OF CAPITAL GAINS BY FINANCE ACT, 2025 BY DR. GIRISH AHUJA & DR. RAVI GUPTA 22nd EDITION 2025

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COMMERICAL’S TAXATION OF CAPITAL GAINS BY FINANCE ACT, 2025 BY DR. GIRISH AHUJA & DR. RAVI GUPTA 22nd EDITION 2025

COMMERICAL’S TAXATION OF CAPITAL GAINS BY FINANCE ACT, 2025 BY DR. GIRISH AHUJA & DR. RAVI GUPTA 22nd EDITION 2025

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COMMERICAL’S TAXATION OF CAPITAL GAINS BY FINANCE ACT, 2025 BY DR. GIRISH AHUJA & DR. RAVI GUPTA 22nd EDITION 2025

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

Additional information

Weight	1.2 kg
Authors	Girish Ahuja, Ravi Gupta
Publisher	Commercial
ISBN	NA
Binding	Paperback
Edition	2025
Language	English

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