This book provides an in-depth & thorough analysis of each aspect of capital gains, with the help of ‘relevant’ judicial pronouncements, Circulars & Notifications, illustrations, etc. The book aims to enable the professionals for the following:
• Understand various concepts/issues on capital gain
• Guidance on following the proper procedure in reporting the correct income
The Present Publication is the 11th Edition, authored by CA S. Krishnan. This book is amended by the Finance Act, 2022, with the following noteworthy features:
• Exhaustive Analysis within the Four Corners of the Law
• Pros & Cons of Exemption Claims made u/s 54, 54B and 54F
• Covering Taxability in case of Dissolution or Reconstitution of Firm
• Transfer of Capital Assets w.r.t. NRIs
• RFCTLARR Act 2013
• Taxability of Interest received on Compensation on Acquisition of Agricultural Land
