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Taxation of Capital Gains, 14E


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Taxation of Capital Gains, 14E
INR
9789351298069
In Stock
1075.5
Rs.1,075


Description

About the Book

 

     This book covers the taxation aspects of Capital Gains as amended by the Finance Act, 2017, in a lucid way and is structured      to deal with the practical queries and suggested approaches.

   All recent important cases reported upto June, 2017 have been incorporated. The illustrations have been solved for the     assessment year 2018-19 as per new CII for F.Y. 2017-18.

    

Key Features

 

  • Lucid commentary on Capital Gains with Illustrations
  • Incorporating all the latest amendments
  • Highlighted the amendments brought in by the Finance Act, 2017
  • Reference to important recent judicial decisions
  • Apropos paragraph/extract of Notifications and Circulars.

 

 

Table of Contents

 

Chapter 1

Framework of Capital Gains Tax

Chapter 2

Chargeability of Capital Gains

Chapter 3

Types of Capital Assets and Gains

Chapter 4

Capital Gain Arises only on Transfer of a Capital Asset

Chapter 5

Computation of Capital Gains

Chapter 6

Capital Gain in Case of Amount Received from an Insurer on Account of Damage or Destruction of any Capital Asset

Chapter 7

Capital Gain on Conversion of Capital Asset into Stock-in-Trade

Chapter 8

Capital Gain on Transfer of Capital Asset by a Partner/Member to a Firm/AOP, etc. and by a Firm, etc. to the Partner/Member

Chapter 9

Capital Gain on Transfer by way of Compulsory Acquisition of an Asset

Chapter 10

Capital Gain on Conversion of Debentures into Shares/Debentures

Chapter 11

Capital Gains on Distribution of Assets by Companies in Liquidation

Chapter 12

Capital Gain on Assets which have no Cost of Acquisition

Chapter 13

Capital Gain on Transfer of Depreciable Assets

Chapter 14

Computation of Capital Gain in Cases of Business Reorganisation

Chapter 15

Computation of Capital Gains in Real Estate Transactions

Chapter 16

Capital Gain in Case of Development/Collaboration Agreements

Chapter 17

Capital Gain in Case of Transfer of Securities

Chapter 18

Capital Gain in Case of Buy Back of Shares

Chapter 19

Capital gain on transfer of specified security or sweat equity share

Chapter 20

Capital gain on conversion of a company to Limited Liability Partnership

Chapter 21

Taxation of capital gain on transfer of property received without consideration or for inadequate consideration, if sold subsequently

Chapter 22

Transfer of Securities by Depository

Chapter 23

Capital Gain for Non-Residents

Chapter 24

Reference to Valuation Officer

Chapter 25

Exemption of Capital Gains

Chapter 26

Miscellaneous provisions

Chapter 27

Set off or Carry Forward and Set off of Capital Losses

Chapter 28

Computation of Tax on Long-term Capital Gains and on Short-term Capital Gains in certain cases

Chapter 29

Advance Payment of Tax in Case of Capital Gains

Chapter 30

Tax Planning

Appendix 1

Capital Gains Accounts Scheme, 1988

Appendix 2

Rural Agricultural Land

Appendix 3

Relevant Circulars and Notifications

Appendix 4

Relevant Forms

Appendix 5

Recent Judicial Decisions

 

   

About the Authors

 

Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D. from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (ICAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) arid also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation.

 

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 is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.

 

 

 

About the Book        This book covers the taxation aspects of Capital Gains as amended by the Finance Act, 2017, in a lucid way and is structured      to deal with the practical queries and suggested approaches.    All recent important cases reported upto June, 2017 have been incorporated. The illustrations have been solved for the     assessment year 2018-19 as per new CII for F.Y. 2017-18.      Key Features   Lucid commentary on Capital Gains with Illustrations Incorporating all the latest amendments Highlighted the amendments brought in by the Finance Act, 2017 Reference to important recent judicial decisions Apropos paragraph/extract of Notifications and Circulars.     Table of Contents   Chapter 1 Framework of Capital Gains Tax Chapter 2 Chargeability of Capital Gains Chapter 3 Types of Capital Assets and Gains Chapter 4 Capital Gain Arises only on Transfer of a Capital Asset Chapter 5 Computation of Capital Gains Chapter 6 Capital Gain in Case of Amount Received from an Insurer on Account of Damage or Destruction of any Capital Asset Chapter 7 Capital Gain on Conversion of Capital Asset into Stock-in-Trade Chapter 8 Capital Gain on Transfer of Capital Asset by a Partner/Member to a Firm/AOP, etc. and by a Firm, etc. to the Partner/Member Chapter 9 Capital Gain on Transfer by way of Compulsory Acquisition of an Asset Chapter 10 Capital Gain on Conversion of Debentures into Shares/Debentures Chapter 11 Capital Gains on Distribution of Assets by Companies in Liquidation Chapter 12 Capital Gain on Assets which have no Cost of Acquisition Chapter 13 Capital Gain on Transfer of Depreciable Assets Chapter 14 Computation of Capital Gain in Cases of Business Reorganisation Chapter 15 Computation of Capital Gains in Real Estate Transactions Chapter 16 Capital Gain in Case of Development/Collaboration Agreements Chapter 17 Capital Gain in Case of Transfer of Securities Chapter 18 Capital Gain in Case of Buy Back of Shares Chapter 19 Capital gain on transfer of specified security or sweat equity share Chapter 20 Capital gain on conversion of a company to Limited Liability Partnership Chapter 21 Taxation of capital gain on transfer of property received without consideration or for inadequate consideration, if sold subsequently Chapter 22 Transfer of Securities by Depository Chapter 23 Capital Gain for Non-Residents Chapter 24 Reference to Valuation Officer Chapter 25 Exemption of Capital Gains Chapter 26 Miscellaneous provisions Chapter 27 Set off or Carry Forward and Set off of Capital Losses Chapter 28 Computation of Tax on Long-term Capital Gains and on Short-term Capital Gains in certain cases Chapter 29 Advance Payment of Tax in Case of Capital Gains Chapter 30 Tax Planning Appendix 1 Capital Gains Accounts Scheme, 1988 Appendix 2 Rural Agricultural Land Appendix 3 Relevant Circulars and Notifications Appendix 4 Relevant Forms Appendix 5 Recent Judicial Decisions       About the Authors   Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D. from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (ICAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) arid also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation.   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 is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.      

Features

  • : Taxation of Capital Gains, 14E
  • : Dr Girish Ahuja Dr Ravi Gupta
  • : 9789351298069
  • : 800 approx

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