CA Akash Garg

Navigate the most scrutinized area of Indian direct tax with Bharat's Capital Gains (Law, Practice & Litigation). Authored by taxation scholar and corporate adviser CA. (Dr.) Akash Garg, this 1st Edition (2026) provides an exhaustive, boardroom-level analysis of capital gains under the newly enacted Income-tax Act 2025.

• ✔ The 2025 Regime: Deep-dive into the new computational engine, including the exact treatment of full value of consideration, cost of acquisition, and improvement.

• ✔ Reinvestment Exemptions: Master the nuances of residential house exemptions, the ₹10 Crore cap, and the Section 86 trap.

• ✔ Corporate Transactions: Dedicated chapters on complex corporate events—slump sales, liquidation, buybacks, and indirect transfers.