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Capital Gains (Law and Practice) with Illustration and Judicial Precedents - As amended by the Finance Act, 2020

Capital Gains (Law and Practice) with Illustration and Judicial Precedents - As amended by the Finance Act, 2020

  • ₹1,095.00

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  • Author(s): Divakar Vijayasarathy
  • Brand: Bharat Law House
  • Edition: 2 Ed 2020
  • ISBN 13 9789386920737
  • Approx. Pages 647 + Contents
  • Format Paperback
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

Also containing Cost Inflation Index for F.Y. 2020-2021 : Notification No. SO 1879(E), dated 12-6-2020
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Description
Capital Gains is one of the most intriguing heads on taxation of income. Capital Gains fundamentally refers to taxation of income or gains arising on account of transfer or alienation of a capital asset. While the scope of taxation looks simple, the operational mechanism for enforcement is ambiguous given the issues in classification, ownership, nature, period of holding, etc. In this book , an attempt is made to simplify the understanding and application of various sections of this topic including:
-  Complete and Comprehensive Coverage of all the Provisions of Law
-  Topic wise Consolidation of Sections for Complete Perspective of the Regulation
-  100 + Illustrations on the Subject
-  550 + Case Laws across various Courts, Arranged Section wise for ease of Reference
-  All Relevant Circulars and Notifications
-  Cross Border Provisions of Capital Gains under DTAA
-  Implications of Capital Gains under MLI
-  Extracts of Statutory Provisions, Rules, CBDT Circulars and Government Notifications
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Contents
Chapter 1:    Basics of Capital Gains
Chapter 2:    Business Transactions
Chapter 3:    Business Restructuring
Chapter 4:    Real Estate Transaction
Chapter 5:    Shares and Securities Transaction
Chapter 6:    Exempted Transfers
Chapter 7:    Exemptions
Chapter 8:    Taxation for Non-residents
Chapter 9:    Miscellaneous Transactions
Chapter 10:  Set off Carry forward of Losses
Chapter 11:   Capital Gains under Double Taxation Avoidance Agreements and Multi-lateral
                        Instrument
Chapter 12:  Relevant Sections and Rules of Income Tax and Other Statutes
Chapter 13:  Relevant Circulars and Notifications
Chapter 14:  Judicial Precedents
Glossary
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Author Details
Divakar Vijayasarathy
, founder and managing partner of DVS Advisors, is a chartered accountant and ex-banker, with strong passion towards domestic and international taxation law. An ex-banker with significant exposures on both domestic and international markets, founded the firm with a single-minded objective to provided value added cross border services to mid and large businesses having global aspirations.
A passionate orator and professor on the subject of international and domestic taxation laws, he has presented numerous seminars across various professional and institutional forums. He has authored more than 15 books most of which have been national publications and has been part of several study groups constituted by various committees of the Institute of Chartered Accountants of India. A renowned expert on the subject of international tax, he is part of the expert team of ICAI for the certified course on International Taxation . He is a regular columnist and expert consultant for various national publications in India.
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