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Taxation of Capital Gains (As amended by the Finance Act, 2018) - With Free CD

Taxation of Capital Gains (As amended by the Finance Act, 2018) - With Free CD

  • ₹1,195.00

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Includes Free CD based on "FMV of Equity Shares and Units and NAV on
Unlisted Units as on 31-01-2018"
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Description

It is with pride and pleasure that we place before our readers the fifteenth edition of our book " Taxation of Capital Gains". Like all other tax laws, the law governing taxation of capital gains is a complex one. The literature available on the subject is also very confusing and complex. Almost every taxpayer is faced with the problem of computing the capital gains. It is in this background that we have prepared this book so that the tax payer can find a ready solution to the intricate problems which he faces. The book has been written in an easy to understand manner to enable a quick grasp of the subject. This book is comprehensive and is the latest book on the subject. The law stated in the book is as amended by the Finance Act, 2018. All important cases reported upto end of March, 2018 have been incorporated. The illustrations have been solved for the assessment year 2018 - 19. A separate Chapter has been incorporated to explain with  illustrations, the new provisions regarding taxation of capital gain on equity shares and mutual funds. We acknowledge the efforts put in by Dr Mahesh Singh and Ms Sunita Kackar and the entire team of Wolters Kulwer in bringing out the book in a very precise time and with excellent quality. We also wish to place on record our appreciation for CA Ankit Wadhwa for having made valuable contribution in improving the contents of the book. We look forward to the comments, suggestions and criticisms from the readers.
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Contents   
Chapter 1.    Frame work of Capital Gain 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
                         (A)  Capital Asset into Stock-in-Trade 
                        or (B)   Stock-in-trade into Capital Asset
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 
                         (A)  Debentures into Shares/Debentures
                         (B)  Preference Shares into equity shares
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.  Transfer 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
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Author Details   
Dr. Girish Ahuja, M.Com., F.C.A.
Dr. Ravi Gupta, M.Com., LL.B., D.L.L., M.B.A., Ph.D.
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