Taxation of Capital Gains, 14E By Dr Girish Ahuja Dr Ravi Gupta Price: Rs.1,195
This book covers the taxation aspects of Capital Gains as amended by the Finance Act, 2017, in a lucid way and is structured to deal with the practical queries and suggested approaches.
All recent important cases reported upto June, 2017 have been incorporated. The illustrations have been solved for the assessment year 2018-19 as per new CII for F.Y. 2017-18.
Key Features:
Lucid commentary on Capital Gains with Illustrations
Incorporating all the latest amendments
Highlighted the amendments brought in by the Finance Act, 2017
Reference to important recent judicial decisions
Apropos paragraph/extract of Notifications and Circulars.
Table of Contents
Chapter 1 Framework of Capital Gains 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 Capital Asset into Stock-in-Trade
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 Debentures into Shares/Debentures
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 Taxation 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
About the Author
Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce and was a position holder. He got his Ph.D. from Faculty of Management Studies, University of Delhi. He has been teaching Direct Taxes to students at various levels for more than 35 years. He is a Fellow of the Institute of Chartered Accountants of India (ICAI) and was placed in the merit list of both Intermediate and Final Examinations of the Institute. He is a senior faculty member of Shri Ram College of Commerce (Delhi University) arid also visiting faculty member of the Institute of Chartered Accountants of India, Institute of Company Secretaries of India (ICSI) and various management institutes. He had been nominated by the Government to the Central Council of the Institute of Company Secretaries of India for two terms. He is a member of Fiscal Law Committee of ICAI and Editorial Board of ICSI. He is also on the Board of Directors of many companies and has a vast and rich experience in the field of finance and taxation.
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 is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes.