Description

A Practical Guide to Taxation of Capital Gains and Gifts is a comprehensive practical guide which dissects the subject of capital gains and gifts tax issue-wise. It starts by discussing the evolution of capital gains and gifts tax and moves to the labyrinth of various tax issues on immovable properties, shares and securities, international tax, private and public trusts, MAT, capital gains tax, losses provisions, etc. Covers the taxations aspects of Capital Gains and Gifts in lucid way. Structured to deal with the practical queries and suggested approaches.


Key Features:-

  • Amendments made by the Finance Act, 2013
  •  Proposed provisions of GAAR
  • Over 550 case laws, exhaustively covered and analyzed.
  • Solutions and suggested approaches to various practical problems
  • Innumerable worked examples/illustrations
  • Analysis of the impact of capital gains on M&As, ESOPs

More Details about Guide to Taxation of Capital Gains and Gifts

General Information  
Author(s)N S Srinivasan
PublisherCCH India
ISBN9788184739428
Pages668
BindingSoftbound
LanguageEnglish
Publish YearMay 2013