Taxmann’s Guide to Taxation of Long Term Listed Equity Shares by PRADEEP S SHAH & RAJESH S KADAKIA Edition 2018

CONTENTS:

INTRODUCTION
BRIEF EXPLANATIONN OF SECTION 112 A
APPLICABILITY OF NEW SECTION TO DIFFERENT ASSESEES
APPLICABILITY OF SECTION 112 IN CERTAIN CASES
COMPUTATION OF LONG TERM CAPITAL GAINS UNDER THE NEW SECTION
CONDITION 1 THE TOTAL INCOME OF THE ASSESSEE SHOULD INCLUDE INCOME CHARGEABLE AS CAPITAL GAINS
CONDITION 2 THE ASSET HAS TO BE LONG TERM CAPITAL ASSET
CONDITION 3 THE NEW SECTION APPLIES ONLY IF LTCG ARISES FROM SPECIFIED ASSET
CONDITION 4 THE NEW SECTION IS APPLICABLE IF STT IS PAID
COST OF ACQUISITION
COMPUTATION OF TAX IF SECTION 112A APPLIES
RESTRICTION ON DEDUCTIONS UNDER CHAPTER VI A AND REBATE UNDER SECTION 87A
TAXATION OF NON RESIDENTS
TAX DEDUCTION AT SOURCE
MISCELLANEOUS
BROAD STEP PLAN
COMPREHENSIVE ILLUSTRATIONS FOR SECTION 112A
APPENDICES