Description
Bharat Law House Pvt Ltd Capital Gains (Law and Practice) by CA Divakar Vijayasarathy
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 Relevant Circulars and Notifications
Chapter 14 Capital Gains Accounts Scheme, 1988
Chapter 15 Judicial Precedents
Glossary