

Taxation of Capital Gains
This 22nd Edition (2025) of Taxation of Capital Gains by Dr. Girish Ahuja and Dr. Ravi Gupta is fully updated as amended by the Finance Act, 2025 and serves as a comprehensive reference for tax practitioners, corporate professionals, academicians, and students dealing with capital gains taxation under the Income Tax Act, 1961.
The book presents the law relating to capital gains in a clear, structured, and practical manner, integrating statutory provisions, judicial decisions, CBDT circulars, and illustrative examples. It also covers tax planning techniques to minimise capital gains tax liability within the framework of the law.
The content spans the full scope of capital gains taxation, including:
• Meaning and scope of ‘capital asset’ and ‘transfer’ under the Act
• Computation of capital gains – short-term and long-term
• Cost of acquisition, cost of improvement, and indexation provisions
• Determination of full value of consideration and deemed consideration
• Capital gains exemptions under sections 54, 54B, 54D, 54EC, 54F, and others
• Capital gains in special cases – slump sale, compulsory acquisition, conversion of assets, etc.
• Taxation of capital gains for non-residents, including under DTAA provisions
• Set-off and carry forward of capital losses
• Capital gains arising from equity shares, mutual funds, and securities transactions
• Impact of amendments introduced by the Finance Act, 2025
• CBDT circulars, notifications, and important judicial pronouncements
• Practical illustrations, case studies, and FAQs for better conceptual clarity
• Tax planning strategies to optimise capital gains liability
This edition is particularly suitable for:
• Chartered accountants, tax consultants, and corporate finance managers
• Investors and portfolio managers engaged in securities and property transactions
• Law and commerce students preparing for professional taxation papers
• Academicians and trainers specialising in direct tax law
Whether used for professional advisory, corporate compliance, or academic preparation, this updated edition delivers a complete, authoritative, and practical understanding of capital gains taxation in India.
Book Format | : | Paperback |
Language | : | English |
ISBN-13 | : | 9789356039551 |
Book Edition | : | 22nd Edition, 2025 |
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 authors
Related Products
Your cart
Your cart is empty
- Choosing a selection results in a full page refresh.
- Opens in a new window.