Capital Gains (Law, Practice & Litigation) | CA Akash Garg 2026
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.
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✔ The 2025 Regime: Deep-dive into the new computational engine, including the exact treatment of full value of consideration, cost of acquisition, and improvement.
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✔ Reinvestment Exemptions: Master the nuances of residential house exemptions, the ₹10 Crore cap, and the Section 86 trap.
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✔ Corporate Transactions: Dedicated chapters on complex corporate events—slump sales, liquidation, buybacks, and indirect transfers.
Bharat’s Capital Gains (Law and Practice) by CA. Divakar Vijayasarathy
Bharat's Capital Gains (Law and Practice) As amended by the Finance Act, 2026 by CA. Divakar Vijayasarathy - 8th Edition 2026. First, this Bharat book provides the exact, practice-ready text on property and asset transfer taxation in India. Specifically, written by CA. Divakar Vijayasarathy, this advanced manual shows the strict rules of asset indexing, tax computation, and holding timelines. Furthermore, this 8th edition incorporates all active updates under the Income Tax Act, 2025 and the newest changes from the Finance Act, 2026 perfectly.