Capital Gains (Law & Practice) with Illustrations & Judicial Precedents by CA Divakar Vijayasarathy is a comprehensive guide that delves into the intricacies of capital gains taxation under the Indian Income-tax Act, 1961. The 7th Edition (2025) has been meticulously updated to reflect the latest amendments introduced by the Finance Act, 2025, making it an indispensable resource for tax professionals, chartered accountants, legal practitioners, and students.
Comprehensive Coverage: The book offers an in-depth analysis of capital gains taxation, encompassing various scenarios and asset classes.
Latest Amendments: Incorporates all recent changes brought about by the Finance Act, 2025, ensuring readers are up-to-date with current laws.
Practical Illustrations: Includes numerous examples and illustrations to elucidate complex provisions, facilitating better understanding.
Judicial Decisions: References to significant recent judicial decisions provide insights into the practical application of laws.
Circulars and Notifications: Relevant extracts from notifications and circulars are included to offer a holistic view of the subject.
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The book is structured into 13 comprehensive chapters, covering topics such as:?
Basics of Capital Gains
Business Transactions
Business Restructuring
Real Estate Transactions
Shares and Securities Transactions
Exempted Transfers
Exemptions
Taxation for Non-Residents
Miscellaneous Transactions
Set-off and Carry Forward of Losses
Capital Gains under Double Taxation Avoidance Agreements and Multilateral Instruments
Relevant Sections and Rules of Income Tax and Other Statutes
Capital Gains Accounts Scheme, 1988?
| CA Divakar Vijayasarathy Capital Gains Law & Practice with Illustrations & Judicial Precedents |
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