

Computation of Income from Capital Gains
Computation of Income from CAPITAL GAINS As Amended by Finance Act, 2023
Authored by Ram Dutt Sharma, this 6th Edition (2023) offers a comprehensive and practical exposition on the computation, taxation, and legal interpretation of Capital Gains under the Income Tax Law. Updated as per the Finance Act, 2023, the book serves as an indispensable guide for tax professionals, corporate accountants, legal practitioners, and students of taxation.
The work meticulously explains the statutory provisions governing capital gains, covering both movable and immovable assets, securities, business assets, and other categories of capital assets. It integrates legislative analysis with procedural guidance, CBDT circulars, and landmark judicial rulings to ensure accuracy and practical applicability.
The content spans:
• Concept and scope of “Capital Asset” and “Transfer” under the Income Tax Act
• Computation mechanism for short-term and long-term capital gains
• Determination of cost of acquisition and cost of improvement
• Indexation provisions and special cases of computation
• Taxability on transfer of immovable property, shares, mutual funds, and other securities
• Capital gains arising from business reorganisations, amalgamations, and compulsory acquisitions
• Exemptions under Sections 54, 54B, 54EC, 54F, 54GB, and related provisions
• Set-off and carry forward of capital losses
• Tax deduction at source on certain transfers
• Special provisions for non-residents, including NRI investments and real estate transactions
• Recent judicial interpretations shaping capital gains taxation
• Practical illustrations and computation examples for better clarity
This edition is particularly suitable for:
• Chartered accountants and tax advisors involved in capital gains computation and planning
• Advocates handling capital gains litigation and advisory work
• Corporate finance professionals managing asset restructuring and compliance
• Students preparing for CA, CS, CMA, and other professional exams with a focus on direct taxation
By blending statutory precision with practical insights, this edition serves as a reliable reference for mastering the complexities of capital gains taxation under the Indian Income Tax Law.
Book Format | : | Paperback |
Language | : | English |
ISBN-13 | : | 978-9356033788 |
Book Edition | : | 6th Edition 2023 |
Shipping & Returns
Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.
Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.
Shipping & Returns
Shipping
Orders are shipped within 3–5 working days (exceptions may occur). Deliveries within Delhi usually take 3–5 working days post-shipment, while deliveries outside Delhi may take 4–5 working days. International shipping is not available at present. Once your package has been dispatched, you will receive a confirmation email with a tracking number to monitor your order.
Returns
We do not accept returns or exchanges for books once sold. A return or replacement is only possible if the book delivered is damaged or if the wrong book has been sent. In such cases, customers are requested to contact us within 7 days of delivery with order details and proof (such as a photo of the book). Refunds will be processed once the returned books are received and inspected, and the amount will be credited in the original form of payment within 7 working days. Shipping charges will not be refunded unless the return is due to our error.
Warranty
Your payment information is processed securely. We do not store your card details nor have access to your payment information.
We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
Warranty
Your payment information is processed securely. We do not store your card details nor have access to your payment information.
We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
Secure Payment
Your payment information is processed securely. We do not store your card details nor have access to your payment information.
We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
Secure Payment
Your payment information is processed securely. We do not store your card details nor have access to your payment information.
We accept payments via Debit Cards, Credit Cards, UPI, Net Banking, and Cash on Delivery (COD) for your convenience.
About the author
Related Products
Your cart
Your cart is empty
- Choosing a selection results in a full page refresh.
- Opens in a new window.