Law Relating to Capital Gains

This book is a treatise on 'Capital Gains' under the Income-tax Act. It contains every aspect of the law on the subject matter, which one would wish to know, understand, and search for. This book is presented in a 'question & answer' format, where the answers are crafted with utmost care and precision. The answers also incorporate all aspects of the issue arising from the questions. The coverage of the book includes the following:

1,200+ Questions & Answers
680+ Topics
55 Chapters
3,000+ Case Laws
This book will be helpful for Departmental officers, litigants, and tax professionals to understand the all-important and recurring issues that arise in Capital Gains.

The Present Publication is the Latest 2023 Edition and has been amended by the Finance Act 2023. This book is authored by D.C. Agrawal and Sanjiv Dutt, with the following noteworthy features:

[Lucid Explanation] of various provisions of the Income-tax Act relating to Capital Gains
[3000+ Case Law based Analysis with 'Relevant' Factual Matrix] that has been considered in the judgement that is being referred
[Amended & Updated] The newly substituted provisions as per the Finance Act 2023 have been incorporated and explained in a manner that both the experts & beginners can understand with ease
[Analysis New Topics] such as:
Capital Gains and Business Trusts
Capital Gains in International Financial Services Centre (IFSC)
Capital Gains under International Taxation
Other Provisions Relating to Capital Gains
The structure of the book is as follows:

Question and Answer Format
Bare Provisions Relating to Capital Gains and the Amendments
Analysis of the Provisions
Chapter-end Summaries
Check Points for Tax Planning