CA Divakar Vijayasarathy Capital Gains Law & Practice

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CONTENT

• Comprehensive coverage of capital gains taxation provisions
• Updated as per Finance Act, 2026 amendments
• Meaning and scope of “capital asset” and “transfer”
• Classification of short-term and long-term capital assets
• Computation of capital gains and indexed cost provisions
• Taxability of sale of immovable property and other assets
• Exemptions under sections relating to capital gains relief
• Capital gains on shares, securities, mutual funds, and digital assets
• Slump sale, business transfer, and restructuring transactions
• Joint development agreements and real estate taxation issues
• Compulsory acquisition and enhanced compensation cases
• Capital gains implications in inheritance, gift, and succession matters
• Conversion of capital asset into stock-in-trade and vice versa
• Set-off and carry forward of capital losses
• Tax rates and special provisions applicable to capital gains
• International taxation aspects relating to capital assets
• Judicial precedents and landmark case laws on capital gains
• Practical illustrations and computational examples
• Important circulars, notifications, and departmental clarifications
• Litigation issues and interpretational controversies
• Compliance requirements and reporting under income-tax law
• Quick reference notes and practical guidance for professionals