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CAPITAL GAINS (Law & Practice) with Illustrations & Judicial Precedents-As amended by Finance Act 2026

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About CAPITAL GAINS (Law & Practice) with Illustrations & Judicial Precedents

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
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