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Taxation of Capital Gains

[Available]

₹1795

Author(s)

TAXMANN

Publisher

Taxmann Publications Pvt Ltd.

ISBN

9789390831678

Edition

10th Edition

Pages | Format

816 | Paperback

Approx. Product Size

0.850

Note : This book "Taxation of Capital Gains" contains 32 chapters.The Law stated in this book is as amended by the Finance Act, 2017

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Chapter No	Chapter name
Chapter: 1	WHAT IS CAPITAL GAINS
Chapter: 2	WHICH INCOME IS TAXABLE UNDER THE HEAD “CAPITAL GAINS”
Chapter: 3	WHAT IS ‘CAPITAL ASSET’?
Chapter: 4	WHAT IS ‘TRANSFER’?
Chapter: 5	WHICH TRANSFERS DO NOT GIVE RISE TO TAXABLE CAPITAL GAINS
Chapter: 6	HOW TO CLASSIFY CAPITAL ASSETS AS SHORT-TERM CAPITAL ASSETS AND LONG-TERM CAPITAL ASSETS
Chapter: 7	YEAR OF TAXABILITY OF CAPITAL GAINS
Chapter: 8	COMPUTATION OF CAPITAL GAINS - SHORT-TERM CAPITAL GAINS AND LONG-TERM CAPITAL GAINS
Chapter: 9	HOW TO COMPUTE FULL VALUE OF CONSIDERATION
Chapter: 10	WHAT IS EXPENDITURE ON TRANSFER OF CAPITAL ASSETS?
Chapter: 11	WHAT IS COST OF ACQUISITION?
Chapter: 12	WHAT IS COST OF IMPROVEMENT?
Chapter: 13	WHAT IS INDEXED COST OF ACQUISITION AND INDEXED COST OF IMPROVEMENT?
Chapter: 14	ROLLOVER DEDUCTION IN RESPECT OF PROFIT ON SALE OF PROPERTY USED FOR RESIDENCE [SECTION 54]
Chapter: 15	DEDUCTION OF ROLLOVER OF GAIN ON TRANSFER OF LAND USED FOR AGRICULTURAL PURPOSES [SECTION 54B]
Chapter: 16	ROLLOVER DEDUCTION IN RESPECT OF CAPITAL GAIN ON COMPULSORY ACQUISITION OF LANDS AND BUILDINGS [SECTION 54D]
Chapter: 17	ROLLOVER DEDUCTION IN RESPECT OF INVESTMENT OF CAPITAL GAINS IN SPECIFIED BONDS [SECTION 54EC]
Chapter: 17A	CAPITAL GAINS NOT TO BE CHARGED ON INVESTMENT IN UNITS OF A SPECIFIED FUND
Chapter: 18	DEDUCTION IN RESPECT OF LONG TERM CAPITAL GAIN INVESTED IN RESIDENTIAL HOUSE [SECTION 54F]
Chapter: 19	TAX INCENTIVES FOR TRANSFER OF ASSETS ON SHIFTING OF INDUSTRIAL UNDERTAKINGS FROM URBAN AREA/SHIFTING OF INDUSTRIAL UNDERTAKING FROM URBAN AREA TO ANY SPECIAL ECONOMIC ZONE (SEZ) [SECTION 54G/54GA]
Chapter: 20	TAX INCENTIVES FOR INVESTMENT IN CAPITAL OF A SMALL OR MEDIUM ENTERPRISE UNDER NEW SECTION 54GB
Chapter: 21	TAX COMPUTATION IN RESPECT OF LTCG AND STCG
Chapter: 22	REFERENCE TO VALUATION OFFICER
Chapter: 23	LOSS UNDER THE HEAD ‘CAPITAL GAINS’
Chapter: 24	DISTRIBUTION OF ASSETS BY COMPANIES IN LIQUIDATION
Chapter: 25	HOW TO COMPUTE CAPITAL GAINS IN CASE OF BUY-BACK OF SHARES/ SPECIFIED SECURITIES
Chapter: 26	CAPITAL GAIN AND DEPRECIABLE ASSETS
Chapter: 27	SLUMP SALE
Chapter: 28	CAPITAL GAIN ON INTANGIBLE ASSETS
Chapter: 29	CHARITABLE TRUST AND CAPITAL GAINS
Chapter: 30	CAPITAL GAIN IN REAL ESTATE TRANSACTIONS
Chapter: 30A	ALTERNATIVE INVESTMENT FUNDS
Chapter: 31	NON-RESIDENTS
Chapter: 32	POWER OF CBDT TO RELAX ANY REQUIREMENT FOR CLAIMING DEDUCTIONS