{"product_id":"computation-of-income-from-capital-gains-e-book","title":"Computation of Income from Capital Gains (E-Book)","description":"\u003cp dir=\"ltr\" role=\"presentation\"\u003e\u003cspan\u003eComputation of Income from CAPITAL GAINS As Amended by Finance Act, 2023\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eAuthored 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThe content spans:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Concept and scope of “Capital Asset” and “Transfer” under the Income Tax Act\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Computation mechanism for short-term and long-term capital gains\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Determination of cost of acquisition and cost of improvement\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Indexation provisions and special cases of computation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Taxability on transfer of immovable property, shares, mutual funds, and other securities\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Capital gains arising from business reorganisations, amalgamations, and compulsory acquisitions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Exemptions under Sections 54, 54B, 54EC, 54F, 54GB, and related provisions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Set-off and carry forward of capital losses\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Tax deduction at source on certain transfers\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Special provisions for non-residents, including NRI investments and real estate transactions\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Recent judicial interpretations shaping capital gains taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Practical illustrations and computation examples for better clarity\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eThis edition is particularly suitable for:\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Chartered accountants and tax advisors involved in capital gains computation and planning\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Advocates handling capital gains litigation and advisory work\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Corporate finance professionals managing asset restructuring and compliance\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003e• Students preparing for CA, CS, CMA, and other professional exams with a focus on direct taxation\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cb\u003e\u003cbr\u003e\u003c\/b\u003e\u003c\/p\u003e\n\u003cp dir=\"ltr\"\u003e\u003cspan\u003eBy 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.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e \u003c\/p\u003e","brand":"Commercial Law Publishers","offers":[{"title":"Default Title","offer_id":45398330409099,"sku":null,"price":960.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0697\/4812\/9931\/files\/3d.png?v=1757931258","url":"https:\/\/commerciallawpublishers.com\/products\/computation-of-income-from-capital-gains-e-book","provider":"Commercial Law Publishers","version":"1.0","type":"link"}