CAPITAL GAINS (Law & Practice) with Illustrations & Judicial Precedents by CA. Divakar Vijayasarathy – 5th Edition 2023

Description

Chapter 1       Basics of Capital Gains

Chapter 2       Business Transactions

Chapter 3       Business Restructuring

Chapter 4       Real Estate Transaction

Chapter 5       Shares and Securities Transaction

Chapter 6       Exempted Transfers

Chapter 7       Exemptions

Chapter 8       Taxation for Non-residents

Chapter 9       Miscellaneous Transactions

Chapter 10     Set off and carry forward of losses

Chapter 11     Capital Gains under Double Taxation AvoidanceAgreements and Multi-lateral Instrument

Chapter 12     Relevant Sections and Rules of Income Tax andOther Statutes

Chapter 13     Relevant Circulars and Notifications

Chapter 14     Capital Gains Accounts Scheme, 1988

Chapter 15     Judicial Precedents