Capital Gains (Law & Practice) with Illustrations & Judicial Precedents

Capital Gains (Law & Practice) with Illustrations & Judicial Precedents by CA. Divakar Vijayasarathy is a comprehensive guide to understanding the intricacies of capital gains taxation under the Income-tax Act, 1961. The book provides an in-depth analysis of both short-term and long-term capital gains, incorporating the latest amendments up to the Finance Act, 2025. The book is meticulously structured, offering clarity on complex tax provisions through practical illustrations and judicial precedents, making it an invaluable resource for tax professionals, chartered accountants, and legal practitioners.​

Key Features:

• Addresses various aspects of capital gains taxation, including business transactions, real estate dealings, and taxation for non-residents.
• Utilizes practical examples to elucidate complex tax scenarios, enhancing reader comprehension.​
• Incorporates relevant case laws to provide insights into judicial interpretations and their implications on capital gains taxation.​
• Reflects the latest amendments and provisions as per the Finance Act, 2025, ensuring the information is current and relevant.
• Includes a glossary and detailed index for easy navigation and quick reference.

This book serves as a definitive reference for understanding the nuances of capital gains taxation, offering both theoretical insights and practical applications.

Chapter 1 Basics of Capital Gains
Chapter 2 Business Transactions
Chapter 3 Business Restructuring
Chapter 4 Real Estate Transaction
Chapter 5 Shares and Securities Transaction
Chapter 6 Exempted Transfers
Chapter 7 Exemptions
Chapter 8 Taxation for Non-Residents
Chapter 9 Miscellaneous Transactions
Chapter 10 Set off and carry forward of losses
Chapter 11 Capital Gains under Double Taxation Avoidance Agreements and Multi-lateral Instrument
Chapter 12 Relevant Sections and Rules of Income Tax and Other Statutes
Chapter 13 Capital Gains Accounts Scheme, 1988