Taxmann’s Taxation of Capital Gains – As Amended by Finance Act, 2026 by S. Krishnan – 15th Edition 2026.

Main Description / Overview

Undeniably, this comprehensive treatise makes complex tax laws very clear. For instance, the text explains the strict processes of claiming rollover exemptions easily.

Consequently, readers easily grasp the exact statutory modes of calculating asset values. Ultimately, it logically divides the massive subject into thirty-four clear chapters.

Furthermore, it covers everything from basic real estate sales to complex family settlements. Therefore, it acts as an essential daily reference tool for tax professionals.

Target Audience

Clearly, this practical book serves Indian chartered accountants and wealth advisors directly. Therefore, it gives direct help to these specific users.

• First, it supports tax practitioners managing complex client investments.

• Second, it helps legal advocates preparing for strict appellate hearings.

• Third, it guides corporate teams understanding strict compliance boundaries.

Key Features of the 15th Edition 2026

Significantly, S. Krishnan updated this essential legal resource perfectly. As a result, it offers several highly useful tools for readers.

• First, it integrates the fundamental 2026 Finance Act amendments perfectly.

• Furthermore, it includes a comprehensive master cross-reference table without confusing jargon.

• Specifically, it provides clear rules regarding joint development agreements.

• Moreover, it explains the complex rules of slump sales clearly.

• Additionally, it uses simple illustrations to highlight deep financial concepts.

Detailed Chapter Breakdown

Structurally, the book covers all major taxation topics across detailed chapters. Initially, it maps the entire framework of Indian capital gains perfectly.

• First, it clearly explains the core principles of charging capital taxes.

• Next, it fully details the exact procedures for computing acquisition costs.

• Furthermore, it perfectly outlines the strict regulations regarding unlisted equity shares.

• Moreover, it tackles the complex rights regarding non-resident Indian properties.

• Finally, it details the strict statutory approaches towards managing loss treatments.

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