Bharat Capital Gains (Law & Practice) with Illustrations & Judicial Precedents By Divakar Vijayasarathy Edition April 2025

Bharat Capital Gains (Law & Practice) By Divakar Vijayasarathy

Bharat Capital Gains (Law & Practice) By Divakar Vijayasarathy

Capital Gains is one of the most intriguing heads on taxation of income. Capital Gains fundamentally refers to taxation of income or gains arising on account of transfer or alienation of a capital asset. While the scope of taxation looks simple, the operational mechanism for enforcement is ambiguous given the issues in classification, ownership, nature, period of holding, etc. In this book, an attempt is made to simplify the understanding and application of various sections of this topic including:

Contents

Chapter 1 Basics of Capital Gains
Chapter 2 Business Transactions
Chapter 3 Business Restructuring
Chapter 4 Real Estate Transaction
Chapter 5 Shares and Securities Transaction
Chapter 6 Exempted Transfers
Chapter 7 Exemptions
Chapter 8 Taxation for Non-Residents
Chapter 9 Miscellaneous Transactions
Chapter 10 Set off and carry forward of losses
Chapter 11 Capital Gains under Double Taxation Avoidance Agreements and Multi-lateral Instrument
Chapter 12 Relevant Sections and Rules of Income Tax and Other Statutes
Chapter 13 Capital Gains Accounts Scheme, 1988

About Publisher:

Bharat is a ‘trade-name’ for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation – direct and indirect – but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.