CA S Krishnan Taxation of Capital Gains

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CONTENT

• Introduction to Capital Gains Taxation
• Meaning and Scope of Capital Assets
• Transfer of Capital Assets under Income-tax Law
• Classification of Short-term and Long-term Capital Assets
• Computation of Capital Gains
• Cost of Acquisition and Cost of Improvement
• Indexation Provisions and Cost Inflation Index
• Full Value of Consideration and Fair Market Value
• Exemptions under Sections 54 Series
• Capital Gains on Sale of Immovable Property
• Taxation of Securities, Shares and Mutual Funds
• Slump Sale and Business Restructuring Transactions
• Conversion of Capital Asset into Stock-in-trade
• Joint Development Agreements and Real Estate Transactions
• Capital Gains in Case of Gift, Inheritance and Succession
• Taxation of ESOPs and Sweat Equity Shares
• Capital Gains for Non-residents and Foreign Investors
• Tax Deduction at Source on Property Transactions
• Set-off and Carry Forward of Capital Losses
• Special Provisions for Depreciable Assets
• Tax Planning Strategies relating to Capital Gains
• Judicial Pronouncements and Landmark Decisions
• Amendments introduced by Finance Act, 2026
• Practical Illustrations and Case Studies
• Compliance, Reporting and Documentation Requirements