Email Address
Password
Forgot Password?
......................................................................................................................... Book Description TheSubject of Capital Gain is undergoing constant change mainlybecause ofthe judicial interpretation of the various provisions oflaw. Over thelast two years, important judicial interpretations havebeen made whichwill have a very important bearing on the taxation ofcapital gains. Aspecialised book of this nature is required sine itallow the reader tokeep himself up-to-date while dealing with acomplex subject. In thisbook all important judicial pronouncement madetill April 2010 have beenconsidered. Some old judgment which have lostrelevance have beendeleted or have been explained accordingly. A new chapter hasbeen incorporated in this book which deals with theCapital Gains andthe Direct Tax Code. The DTC, as and when it comesinto force, is goingto be one of the most important and historicchanges seen in theadministration of direct taxes in the country. Thisnew chapter willprovide the reader a bird’s eye view of the changesproposed in the DTCwith respect to taxation of Capital Gains. The DTCis still not law andthe changes mentioned in this chapter are onlyproposals which may bedifferent in form when the actual DTC is madelaw. ......................................................................................................................... Contents Part I - Basic Overview of Capital Gains Part II - Legislative History Chapter I Legislative History of Tax on Capital Gains Part III - Basic Provisions Chapter 2 Constitutional Validity of Tax on Capital Gains Chapter 3 Chargeability of Capital Gains Chapter 4 Capital Asset Chapter 5 Transfer Chapter 6 Transactions not Regarded Transfers Part IV - Computation of Capital Gains Chapter 7 Computation of Capital Gains Chapter 8 Fall Value of Consideration Chapter 9 Cost of Acquisition Chapter 10 Indexed Cost of Acquisitions Chapter 11 Cost of Improvement Chapter 12 Expense on Transfer Part V - Specific Transaction & Capital Gains Chapter 13 Insurance Claim Chapter 14 Transfer by Way of Conversion of Capital Asset into Stock in Trade Chapter 15 Transfer of Capital Assets Between Partners and Firms Chapter 16 Compulsory Acquisition Chapter 17 Securities Held with a Depository Chapter 18 Capital Gains – Depreciable Assets Chapter 19 Capital Gains Arising from Transfer of Shares and Securities Chapter 20 Capital Gains of Distribution of Assets by Companies in Liquidation Chapter 21 Capital Gain and Buy Bank of Shares Part VI Exemption Chapter 22 Sale of Immovable Property Chapter 23 Exemptions from Capital Gains Part VII Miscellaneous Chapter 24 Reference to Valuation Officer Chapter 25 Loss of Transfer of a Capital Asset Chapter 26 Computation of Tax on Long Term Capital Gains Chapter 27 Capital Gains and Business Reorganisation Chapter 28 Capital Gains Tax in Certain Countries Chapter 29 Capital Gains and Double Tax Convention Part VIII - Securities Transaction Tax & Capital Gains & Direct Tax Code Chapter 30 Securities Transaction Tax Chapter 31 Capital Gains and Direct Tax Code Appendices ..................................................................................................................... Author Detail Tarun Chaturvedi
