Capital Gains Tax - Law and Practice (As amended by the Finance Act, 2017)

Capital Gains Tax — Law and Practice comprehensively covers legal and practical aspects governing taxation of short term and long term capital gains as provided under Chapter IV(E) of the Income-tax Act, 1961. The third edition has been thoroughly revised and updated in view of amendments brought in by the Finance Act, 2017.

Salient Features:-
• Incorporates all relevant Notifications, Circulars and Schemes up to March 2017
• Special emphasis on Business Restructuring transactions, Real Estate transactions, Cross Border transactions and transactions in Securities
• Judicial view has been examined and reconciled at appropriate places
• Practical scenarios and illustrations discussed for better understanding
• Apex Court's decisions/interpretation are appropriately highlighted and considered
• Comprehensive analysis on transactions by non-residents and relevant tax implications
• Includes TDS and Advance Tax provisions
• Drafted like a 'capital gains reckoner' for easier reference
• Controversial provisions are reconciled appropriately to reduce/avoid litigation

This book is a must have for tax professionals seeking solutions for technical issues relating to capital gains to advise their clients. Capital Gains Tax — Law and Practice comprehensively covers legal and practical aspects governing taxation of short term and long term capital gains as provided under Chapter IV(E) of the Income-tax Act, 1961. The third edition has been thoroughly revised and updated in view of amendments brought in by the Finance Act, 2017.

Salient Features:-
• Incorporates all relevant Notifications, Circulars and Schemes up to March 2017
• Special emphasis on Business Restructuring transactions, Real Estate transactions, Cross Border transactions and transactions in Securities
• Judicial view has been examined and reconciled at appropriate places
• Practical scenarios and illustrations discussed for better understanding
• Apex Court's decisions/interpretation are appropriately highlighted and considered
• Comprehensive analysis on transactions by non-residents and relevant tax implications
• Includes TDS and Advance Tax provisions
• Drafted like a 'capital gains reckoner' for easier reference
• Controversial provisions are reconciled appropriately to reduce/avoid litigation

This book is a must have for tax professionals seeking solutions for technical issues relating to capital gains to advise their clients.