Description
Commercial Law Publishers (India) Pvt. Ltd. Taxation of Capital Gains 20th Edition 2023 by Dr Girish Ahuja & Dr Ravi Gupta
Commercial’s Taxation of Capital Gains as Amended by the Finance Act, 2023 By Dr Girish Ahuja Dr Ravi Gupta – 20th Edition 2023.. Lucid commentary on capital gains with illustrations. Incorporating all the latest amendments. Highlighted the amendments brought in by the Finance Act, 2023. Reference to important recent judicial decisions.
CONTENTS
Preface to the Twentieth Edition
Table of Cases
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 : Profits or Gains Arising from Receipt of any Amount under a Unit Linked Insurance Policy
Chapter 8 : Capital Gain on Conversion of (A) Capital Asset into Stock-in Trade or (B) Stock-in-Trade into Capital Asset
Chapter 9 : 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 10 : Capital Gain on Transfer by Way of Compulsory Acquisition of an Asset
Chapter 11 : Capital Gain on Conversion of (A) Debentures into Shares/Debentures (B) Preference shares into equity shares
Chapter 12 : Capital Gains on Distribution of Assets by Companies in Liquidation
Chapter : 13 Capital Gain on Assets which have no Cost of Acquisition
Chapter : 14 Capital Gain on Transfer of Depreciable Assets
Chapter 15 : Computation of Capital Gain in Cases of Business Reorganization
Chapter 16 : Computation of Capital Gains in Real Estate Transactions
Chapter 17 : Capital Gains in case of development/Collaboration Agreements
Chapter 18 : Capital Gain in Case of Transfer of Securities
Chapter 19 : Capital Gain in Case of Buy Back of Shares
Chapter 20 : Capital Gain on Transfer of Specified Security or Sweat Equity Share
Chapter 21 : Capital Gain on Conversion of a Company to Limited Liability Partnership
Chapter 22 : Taxation of Capital Gain on Transfer of Property Received without Consideration or for Inadequate Consideration, if Sold Subsequently
Chapter 23 : Transfer of Securities by Depository
Chapter 24 : Capital Gain for Non-Residents
Chapter 25 : Reference to Valuation Officer
Chapter 26 : Exemption of Capital Gains
Chapter 27 : Miscellaneous Provisions
Chapter 28 : Set off or Carry Forward and Set off of Capital Losses
Chapter 29 : Computation of Tax on Long-term Capital Gains and on Short term Capital Gains in Certain Cases
Chapter 30 : Advance Payment of Tax in Case of Capital Gains
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.