This authoritative handbook delivers a comprehensive, chapter-wise analysis of capital gains taxation. This 13th Edition analyses key areas such as capital gains computation, tax planning in family settlements, detailed guidance on exemptions under Sections 54, 54B, and 54F, and addresses complex scenarios like joint property developments and firm-partner transactions post-2021 amendments. The book also includes a dedicated chapter on the tax implications for NRIs, OCIs, and PIOs, along with a thorough examination of relevant acts and judicial decisions. It has over 35 chapters featuring practical examples and cross-referenced content.
