Taxation of Capital Gains as Amended by Finance Act, 2023
by Dr. Girish Ahuja & Dr. Ravi GuptaBook Currently Unavailable
This book is no longer available and has been discontinued
Browse Other BooksCONTENTS
| 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 Gains | 45 |
| Chapter 4 Capital Gain Arises only on Transfer of a Capital Asset | 63 |
| Chapter 5 Computation of Capital Gains | 119 |
| Chapter 6 Capital Gain in Case of Amount Received from an Insurer on Account of Damage or Destruction of any Capital Asset | 205 |
| Chapter 7 Profits or Gains Arising from Receipt of any Amount under a Unit Linked Insurance Policy | 210 |
| Chapter 8 Capital Gain on Conversion of (A) Capital Asset into Stock-in-Trade or (B) Stock-in-Trade into Capital Asset | 216 |
| 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/Member | 223 |
| Chapter 10 Capital Gain on Transfer by Way of Compulsory Acquisition of an Asset | 254 |
| Chapter 11 Capital Gain on Conversion of (A) Debentures into Shares/Debentures (B) Preference shares into equity shares | 262 |
| Chapter 12 Capital Gains on Distribution of Assets by Companies in Liquidation | 266 |
| Chapter 13 Capital Gain on Assets which have no Cost of Acquisition | 271 |
| Chapter 14 Capital Gain on Transfer of Depreciable Assets | 280 |
| Chapter 15 Computation of Capital Gain in Cases of Business Reorganisation | 291 |
| Chapter 16 Computation of Capital Gains in Real Estate Transactions | 318 |
| Chapter 17 Capital Gain in Case of Development/Collaboration Agreements | 333 |
| Chapter 18 Capital Gain in Case of Transfer of Securities | 365 |
| Chapter 19 Capital Gain in Case of Buy Back of Shares | 434 |
| Chapter 20 Capital Gain on Transfer of Specified Security or Sweat Equity Share | 438 |
| 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 Subsequently | 450 |
| Chapter 23 Transfer of Securities by Depository | 467 |
| Chapter 24 Capital Gain for Non-Residents | 469 |
| Chapter 25 Reference to Valuation Officer | 490 |
| Chapter 26 Exemption of Capital Gains | 497 |
| Chapter 27 Miscellaneous Provisions | 592 |
| Chapter 28 Set off or Carry Forward and Set off of Capital Losses | 613 |
| Chapter 29 Computation of Tax on Long-term Capital Gains and on Short-term Capital Gains in Certain Cases | 622 |
| Chapter 30 Advance Payment of Tax in Case of Capital Gains | 657 |
| Appendix 1 Capital Gains Accounts Scheme, 1988 | 661 |
| Appendix 2 Rural Agricultural Land | 679 |
| Appendix 3 Relevant Circulars and Notifications | 711 |
| Appendix 4 Relevant Forms | 767 |
| Appendix 5 Recent Judicial Decisions | 773 |
