Taxation of Capital Gains

Taxation of Capital Gains

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Author : Dr. Girish Ahuja, Dr. Ravi Gupta
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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.

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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.

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About the authors

Dr. Girish Ahuja

Dr. Girish Ahuja

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He had been nominated by the Government of India as a member of the Task Force for redrafting the Income-tax Act and New Income-tax Law. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation. He has been nominated by the Government of Directors of UNITECH LTD with the approval of the Supreme Court to Board and was also been nominated by the Govt. of India as Independent Director of the Central Board of State Bank of India. Dr. Ahuja is a author of various books on Direct Taxation and he has addressed more than 5000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.

 

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Dr. Ravi Gupta

Dr. Ravi Gupta

Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He had been a faculty member at Shri Ram College of Commerce (Delhi University). He is an advocate and leading consultant at Delhi NCR and also has vast practical experience in handling tax matters of trade and industry. He has been appointed by the Government of India as a member of the Committee consututed for Simplification of Income Tax Act. He is also a Central Council member of ICAI (Government of India Nominee) and on the Board of various reputed companies. He is a co-author of various books on Income-tax. He has addressed more than 3000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc.

 

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