Covers the taxations aspects of Capital Gains and Gifts in lucid way. Structured to deal with the practical queries and suggested approaches.
A Practical Guide to Taxation of Capital Gains and Gifts is a comprehensive practical guide which dissects the subject of capital gains and gifts tax issue-wise. It starts by discussing the evolution of capital gains and gifts tax and moves to the labyrinth of various tax issues on immovable properties, shares and securities, international tax, private and public trusts, MAT, capital gains tax, losses provisions, etc.
§Amendments made by the Finance Act, 2013
§Proposed provisions of GAAR
§Over 550 case laws, exhaustively covered and analyzed.
§Solutions and suggested approaches to various practical problems
§Multiple practical issues and sub-issues for each topic
§Innumerable worked examples/illustrations
§Provisions of the proposed Direct Tax Code
§Analysis of the impact of capital gains on M&As, ESOPs and business restructuring
§Analysis of the impact of capital gains on NRIs and foreign companies (including coverage of the Vodafone case) and important country-specific treaty information
§Rarely found information with respect to shares and securities, such as:
ØGold exchange traded funds
ØEquity index funds
ØLiquid exchange traded funds
ØPortfolio management services
ØReal estate investment trusts
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: A Practical Guide to Taxation of Capital Gains and Gifts (3rd edition) By: N. S. Srinivasan (May'2013)