Taxation of Capital Gains

by Dr. Girish Ahuja & Dr. Ravi Gupta

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Contents:

Framework of Capital Gains Tax
Chargeability of Capital Gains Types of Capital Assets and Gains
Capital Gain Arises only on Transfer of a Capital Asset
Computation of Capital Gains
Capital Gain in Case of Amount Received from an Insurer on Account of Damage or Destruction of any Capital asset
Capital Gain on Conversion of Capital Assest into Stock in Trade
Capital Gain on Transfer of Capital Assets by a Partner/Member to a Firm/AOP etc. and by a firm etc to the Partner/ Member
Capital Gain on Transfer by Way of Compulsory Acquisition of an Assets
Capital Gain on Conversion of debentures into Shares/Debenture
Capital Gains on Distribution of Assets by Companies in Liquidation
Capital Gain on Assets which have no Cost of Acquisition
Capital Gain on Transfer of Depreciable Assets
Computation of Capital Gain in Cases of Business Reorganisation
Computation of Capital Gains in Real Estate Transactions
Capital Gain in case of Development/Collaboration Agreements
Capital Gain in case of Transfer of Securities
Capital Gain in case of Buy Back of Shares
Capital Gain on Transfer of Specified Security or Sweat Equity Share
Capital Gain on Conversion of a Company to Limited Liability Partnership
Taxation of Capital Gain on Transfer of Property received without consideration or for Inadequate Consideration, if Sold Subsequently
Transfer of Securities by Depository
Capital Gain for Non-Residents
Reference to Valuation Officer
Exemption of Capital Gains
Miscellaneous Provisions
Set off or Carry Forward and Set off of Capital Losses
Computation of Tax on Long tern Capital Gains and on Short tern Capital gains in Certain cases
Advance Payment of Tax in Case of Capital Gains
Tax Planning

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.

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