Taxation of Capital Gains as Amended by Finance Act, 2023

by Dr. Girish Ahuja & Dr. Ravi Gupta

Taxation of Capital Gains as Amended by Finance Act, 2023

by Dr. Girish Ahuja & Dr. Ravi Gupta

Book Currently Unavailable

This book is no longer available and has been discontinued

Browse Other Books

CONTENTS

About the Author

Dr. Girish Ahuja & Dr. Ravi Gupta

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.
 

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.

View other books from Accounts
Taxation of Capital Gains as Amended by Finance Act, 2023
Language: Hindi
ISBN: 9789356033580
1245 Price : ₹ 1795
Price Inclusive of Delivery Charges
Save ₹550 (31% OFF)
Share :

Have Questions About This Book?

Our course advisors are here to help you make the right decision for your career growth.

Join Us !!

List your Books

Share your knowledge and help shape the next generation of tech-savvy CA & Tax professionals while building a rewarding career in education.

Get Started


Preface to the Twentieth Edition vii
Table of Cases xi
Chapter 1 Framework of Capital Gains Tax 1
Chapter 2 Chargeability of Capital Gains 7
Chapter 3 Types of Capital Assets and Gains45
Chapter 4 Capital Gain Arises only on Transfer of a Capital Asset63
Chapter 5 Computation of Capital Gains119
Chapter 6 Capital Gain in Case of Amount Received from an Insurer on Account of Damage or Destruction of any Capital Asset205
Chapter 7 Profits or Gains Arising from Receipt of any Amount under a Unit Linked Insurance Policy210
Chapter 8 Capital Gain on Conversion of (A) Capital Asset into Stock-in-Trade or (B) Stock-in-Trade into Capital Asset216
Chapter 9 Capital Gain on Transfer of Capital Asset by a Partner/Member to a Firm/AOP, etc. and by a Firm, etc., to the Partner/Member223
Chapter 10 Capital Gain on Transfer by Way of Compulsory Acquisition of an Asset254
Chapter 11 Capital Gain on Conversion of (A) Debentures into Shares/Debentures (B) Preference shares into equity shares262
Chapter 12 Capital Gains on Distribution of Assets by Companies in Liquidation266
Chapter 13 Capital Gain on Assets which have no Cost of Acquisition271
Chapter 14 Capital Gain on Transfer of Depreciable Assets 280
Chapter 15 Computation of Capital Gain in Cases of Business Reorganisation291
Chapter 16 Computation of Capital Gains in Real Estate Transactions318
Chapter 17 Capital Gain in Case of Development/Collaboration Agreements333
Chapter 18 Capital Gain in Case of Transfer of Securities365
Chapter 19 Capital Gain in Case of Buy Back of Shares434
Chapter 20 Capital Gain on Transfer of Specified Security or Sweat Equity Share438
Chapter 21 Capital Gain on Conversion of a Company to Limited Liability Partnership 445
Chapter 22 Taxation of Capital Gain on Transfer of Property Received without Consideration or for Inadequate Consideration, if Sold Subsequently450
Chapter 23 Transfer of Securities by Depository467
Chapter 24 Capital Gain for Non-Residents469
Chapter 25 Reference to Valuation Officer490
Chapter 26 Exemption of Capital Gains497
Chapter 27 Miscellaneous Provisions592
Chapter 28 Set off or Carry Forward and Set off of Capital Losses613
Chapter 29 Computation of Tax on Long-term Capital Gains and on Short-term Capital Gains in Certain Cases622
Chapter 30 Advance Payment of Tax in Case of Capital Gains657
Appendix 1 Capital Gains Accounts Scheme, 1988661
Appendix 2 Rural Agricultural Land679
Appendix 3 Relevant Circulars and Notifications711
Appendix 4 Relevant Forms767
Appendix 5 Recent Judicial Decisions773