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Capital Gains Tax - Law and Practice

Capital Gains Tax - Law and Practice
Books from same Author: T G Suresh
Books from same Publisher: Lexis Nexis

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Description

"The second edition of Capital Gains Tax has been thoroughly revised and updated in view of the changes brought in by the Finance Act, 2016. It comprehensively analyses legal and practical aspects governing short-term and long-term capital gains.

Salient Features
• Written in a simple and lucid language
• Practical scenarios and illustrations discussed for better understanding
• Judicial pronouncements have been examined and mentioned as appropriate
• Relevant circulars and notifications relating to capital gains have been reproduced under the appendices
• Provisions relating to international taxation and real estate transactions are covered comprehensively
• Detailed analysis on capital gains relating to shares, securities and business restructuring
• Drafted like a ‘capital gains reckoner’ for tax professionals seeking solutions to advise their clients
• Concept of Cost of Acquisition and Cost of Improvement and also their indexation included
• Separate chapter on capital gains for non-residents
• Appropriate suggestions provided on controversial provisions to reduce/avoid litigation"

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General Information
Author(s)T G Suresh
PublisherLexis Nexis
Edition2nd Edition 2016
ISBN9789351438304
Pages516
BindingPaperback
LanguageEnglish
Publish YearJune 2016
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