Commercial Taxation of Capital Gains By Dr Girish Ahuja Dr Ravi Gupta Edition August 2024

Taxation of Capital Gains By Dr Girish Ahuja Dr Ravi Gupta

Taxation of Capital Gains By Dr Girish Ahuja Dr Ravi Gupta

Description

Key Features

• Lucid commentary on Capital Gains with Illustrations
• Incorporating all the latest amendments
• Highlighted the amendments brought in by the Finance (No.2) Act, 2024
• Reference to important recent judicial decisions
• Apropos paragraph/extract of Notifications and Circulars

Contents

Chapter 1 Framework of Capital Gains Tax
Chapter 2 Chargeability of Capital Gains
Chapter 3 Types of Capital Assets and Gains
Chapter 4 Capital Gain Arises only on Transfer of a Capital Asset
Chapter 5 Computation of Capital Gains
Chapter 6 Capital Gain in Case of Amount Received from an Insurer on Account of Damage or Destruction of any Capital Asset
Chapter 7 Capital Gain on Conversion of Capital Asset into Stock-in-Trade
Chapter 8 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
Chapter 9 Capital Gain on Transfer by way of Compulsory Acquisition of an Asset
Chapter 10 Capital Gain on Conversion of Debentures into Shares/Debentures
Chapter 11 Capital Gains on Distribution of Assets by Companies in Liquidation
Chapter 12 Capital Gain on Assets which have no Cost of Acquisition
Chapter 13 Capital Gain on Transfer of Depreciable Assets
Chapter 14 Computation of Capital Gain in Cases of Business Reorganisation
Chapter 15 Computation of Capital Gains in Real Estate Transactions
Chapter 16 Capital Gain in Case of Development/Collaboration Agreements
Chapter 17 Capital Gain in Case of Transfer of Securities
Chapter 18 Capital Gain in Case of Buy Back of Shares
Chapter 19 Capital gain on transfer of specified security or sweat equity share
Chapter 20 Capital gain on conversion of a company to Limited Liability Partnership
Chapter 21 Taxation of capital gain on transfer of property received without consideration or for inadequate consideration, if sold subsequently
Chapter 22 Transfer of Securities by Depository
Chapter 23 Capital Gain for Non-Residents
Chapter 24 Reference to Valuation Officer
Chapter 25 Exemption of Capital Gains
Chapter 26 Miscellaneous provisions
Chapter 27 Set off or Carry Forward and Set off of Capital Losses
Chapter 28 Computation of Tax on Long-term Capital Gains and on Short-term Capital Gains in certain cases
Chapter 29 Advance Payment of Tax in Case of Capital Gains
Chapter 30 Tax Planning
Appendix 1 Capital Gains Accounts Scheme, 1988
Appendix 2 Rural Agricultural Land
Appendix 3 Relevant Circulars and Notifications
Appendix 4 Relevant Forms
Appendix 5 Recent Judicial Decisions