Oakbridge’s Capital Gains Tax: Law and Practice by T G Suresh – 6th Edition 2023.

Oakbridge’s Capital Gains Tax: Law and Practice by T G Suresh – 6th Edition 2023.

Key Features :

Capital Gains Tax – Law and Practice comprehensively covers legal and practical aspects governing the taxation of short-term and long-term capital gains as provided under Chapter IV(E) of the Income-Tax Act, 1961. The sixth edition has been thoroughly revised and updated in view of amendments brought in by the Finance Act,2023.

Key Features –

• Written in a simple and lucid language.
• Practical scenarios and illustrations discussed for better understanding.
• Judicial pronouncements have been examined and mentioned as appropriate.
• Incorporates all relevant Notifications, Circulars and Schemes up to 30th June 2023
• All relevant circulars and notifications have been reproduced under the appendices.
• Detailed analysis of capital gains relating to shares, securities, and Business Restructuring transactions.
• Provisions relating to Real estate transactions (including JDA) are covered extensively.
• Apex Court decisions/interpretations are appropriately highlighted and considered.
• Provisions relating to international transactions and Non-residents are covered comprehensively.
• Appropriate suggestions provided on Controversial provisions to reduce/avoid litigation.

About the Author –

T G Suresh, Senior Partner of Suresh & Balaji, Chartered Accountants, has over 34 years of experience in direct tax, international tax, and foreign exchange laws. He is a faculty member at Maruti Coaching in Chennai and a visiting faculty member at professional organizations like ICAI, ICSI, and ICMAI. Suresh is also the Chairman of the International Fiscal Association – Southern Regional Chapter and the Direct Tax Task Force of the South Indian Chamber of Commerce and Industry.

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