TAXATION OF CAPITAL GAINS -As amended by Finance Act, 2026

Taxation of Capital Gains by CA. S. Krishnan is the definitive practitioner reference on capital gains taxation in India—now in its 15th Edition (2026) and the first commentary to span two coexisting statutory frameworks simultaneously. Covering both the Income-tax Act 1961 and the Income-tax Act 2025 as amended by the Finance Act 2026, it provides per-chapter cross-reference tables, judicial coverage up to March 2026 across all Benches, and the author’s own reasoned views on contested questions—making it as much an analytical companion as a statutory commentary. Across 34 chapters and 1,500+ pages, it addresses every dimension of capital gains taxation: charging conditions, transfer mechanics, computation, exemptions, tax rates, loss treatment, and specialist topics including slump sale, joint development agreements, NRI taxation, ULIPs, and depreciable assets.