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

By CA. Divakar Vijayasarathy

Book Title: Capital Gains (Law & Practice) with Illustrations & Judicial Precedents as amended up to Finance Act, 2025

7th Edition, 2025

About the Book

• 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