Commercial’s Taxation of Capital Gains as Amended by the Finance Act, 2025 By Dr Girish Ahuja Dr Ravi Gupta – 22nd Edition 2025.

Commercial’s Taxation of Capital Gains as Amended by the Finance Act, 2025 By Dr Girish Ahuja Dr Ravi Gupta – 22nd Edition 2025.

Key Features :

Commercial’s Taxation of Capital Gains as Amended by the Finance Act, 2025 By Dr Girish Ahuja Dr Ravi Gupta – 22nd Edition 2025. Lucid commentary on capital gains with illustrations. Incorporating all the latest amendments. Highlighted the amendments brought in by the Finance Act, 2025. Reference to important recent judicial decisions.

CONTENTS

Preface to the Twenty-First Edition

Table of Cases

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 : Profits or Gains Arising from Receipt of any Amount under a Unit Linked Insurance Policy

Chapter 8 : Capital Gain on Conversion of (A) Capital Asset into Stock-in Trade or (B) Stock-in-Trade into Capital Asset

Chapter 9 : 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 10 : Capital Gain on Transfer by Way of Compulsory Acquisition of an Asset

Chapter 11 : Capital Gain on Conversion of (A) Debentures into Shares/Debentures (B) Preference shares into equity shares

Chapter 12 : Capital Gains on Distribution of Assets by Companies in Liquidation

Chapter : 13 Capital Gain on Assets which have no Cost of Acquisition

Chapter : 14 Capital Gain on Transfer of Depreciable Assets

Chapter 15 : Computation of Capital Gain in Cases of Business Reorganization

Chapter 16 : Computation of Capital Gains in Real Estate Transactions

Chapter 17 : Capital Gains in case of development/Collaboration Agreements

Chapter 18 : Capital Gain in Case of Transfer of Securities

Chapter 19 : Capital Gain in Case of Buy Back of Shares

Chapter 20 : Capital Gain on Transfer of Specified Security or Sweat Equity Share

Chapter 21 : Capital Gain on Conversion of a Company to Limited Liability Partnership

Chapter 22 : Taxation of Capital Gain on Transfer of Property Received without Consideration or for Inadequate Consideration, if Sold Subsequently

Chapter 23 : Transfer of Securities by Depository

Chapter 24 : Capital Gain for Non-Residents

Chapter 25 : Reference to Valuation Officer

Chapter 26 : Exemption of Capital Gains

Chapter 27 : Miscellaneous Provisions

Chapter 28 : Set off or Carry Forward and Set off of Capital Losses

Chapter 29 : Computation of Tax on Long-term Capital Gains and on Short term Capital Gains in Certain Cases

Chapter 30 : Advance Payment of Tax in Case of Capital Gains

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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