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

Chapter 31      Illustrations on Capital Gains

Chapter 32      Selected Case Studies

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

More Details about Taxation of capital Gains with Illustrations 12th Edition

General Information  
Author(s)Dr Girish Ahuja and Dr Ravi Gupta
PublisherBharat Law House Pvt Ltd
Publish YearJanuary 2015