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Bharat's Capital Gains (Law, Practice & Litigation) by CA. (Dr.) Akash Gupta is a comprehensive reference on the law, practice, and litigation relating to capital gains taxation under the Income Tax Act, 2025, as amended by the Finance Act, 2026. The Master Edition 2026 presents a structured and practical approach to understanding capital gains provisions with simplified explanations, judicial precedents, practical illustrations, and analytical references.
TABLE OF CONTENTS
PART I
THE CHARGING ARCHITECTURE
Chapter 1 Chargeability of Capital Gains
Chapter 2 Understanding Capital Assets
Chapter 3 What Constitutes a 'Transfer'
Chapter 4 Transactions Not Regarded as Transfer
Chapter 5 Year of Taxability of Capital Gains
PART II
THE COMPUTATION ENGINE
Chapter 6 Mode of Computation of Capital Gains
Chapter 7 Full Value of Consideration
Chapter 8 Cost of Acquisition
Chapter 9 Cost of Improvement
Chapter 10 Expenditure Incurred in Connection with Transfer
PART III
SPECIAL COMPUTATION REGIMES
Chapter 11 Special Cases of Computation: Market Linked Debentures, Specified Mutual Funds, Unlisted Bonds, and Slump Sale
Chapter 12 Capital Gains in Corporate and Complex Transactions: Liquidation, Buyback, Conversion, and Indirect Transfers
Chapter 12A Capital Gains in Relation to Business Trusts
PART IV
REINVESTMENT EXEMPTIONS
Chapter 13 Capital Gains on Residential House Property: Reinvestment Exemptions, the ₹10 Crore Cap, and the Section 86 Trap
Chapter 14 Capital Gains on Agricultural Land and Compulsory Acquisition: The Three-Layer Framework, the RFCTLARR Carve-out, and the Industrial Undertaking Exemption
Chapter 15 Investment-Based Exemptions (Specified Bonds – The ₹50 Lakh Route): The Six-Month Investment Window, the Aggregate Cap, and the Five-Year Lock-in Period
Chapter 16 Exemption on Shifting of Industrial Undertakings: Urban to Non-Urban Areas (Section 87) and Urban to Special Economic Zones (Section 88)
Chapter 17 Withdrawal of Exemption: Section 71 and the Consolidated Clawback Architecture
Chapter 17A Capital Loss Set-off and Carry Forward Framework
PART V
TAX RATES
Chapter 18 Tax Rates on Capital Gains: Sections 196, 197, and 198 of the Income-tax Act, 2025
PART VI
PROCEDURAL INFRASTRUCTURE
Chapter 19 Documentation and Reporting Requirements
Chapter 20 Reference to the Valuation Officer (Section 91)
PART VII
LITIGATION & CASE STUDIES
Chapter 21 Litigation Strategy and Judicial Principles
Chapter 22 Case Studies and Real-Life Scenarios
PART VIII
PRACTITIONER REFERENCE
Chapter 23 Frequently Asked Questions (FAQs) for Professionals
Chapter 24 Professional Checklists
APPENDICES
Appendix A Complete Section Mapping
Appendix B Capital Gains Tax Rate Chart
Appendix C Capital Gains Account Scheme
Appendix D Key Judicial Precedents
Abbreviations
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