Chapter 4 Capital Gain Arises only on Transfer of a Capital Asset
66
Chapter 5 Computation of Capital Gains
121
Chapter 6 Capital Gain in Case of Amount Received from an Insurer on Account of Damage or Destruction of any Capital Asset
206
Chapter 7 Profits or Gains Arising from Receipt of any Amount under a Unit Linked Insurance Policy
211
Chapter 8 Capital Gain on Conversion of (A) Capital Asset into Stock-inTrade or (B) Stock-in-Trade into Capital Asset
216
Chapter 9 Capital Gain on Transfer of Capital Asset by a Partner/Member to a Firm/AOP, etc. and by a Firm, etc., to the Partner/Member
225
Chapter 10 Capital Gain on Transfer by Way of Compulsory Acquisition of an Asset
255
Chapter 11 Capital Gain on Conversion of (A) Debentures into Shares/Debentures (B) Preference shares into equity shares
261
Chapter 12 Capital Gains on Distribution of Assets by Companies in Liquidation
267
Chapter 13 Capital Gain on Assets which have no Cost of Acquisition
272
Chapter 14 Capital Gain on Transfer of Depreciable Assets
281
Chapter 15 Computation of Capital Gain in Cases of Business Reorganisation
291
Chapter 16 Computation of Capital Gains in Real Estate Transactions
318
Chapter 17 Capital Gain in Case of Development/Collaboration Agreements
334
Chapter 18 Capital Gain in Case of Transfer of Securities
367
Chapter 19 Capital Gain in Case of Buy Back of Shares
434
Chapter 20 Capital Gain on Transfer of Specified Security or Sweat Equity Share
447
Chapter 21 Capital Gain on Conversion of a Company to Limited Liability Partnership
454
Chapter 22 Taxation of Capital Gain on Transfer of Property Received without Consideration or for Inadequate Consideration, if Sold Subsequently
459
Chapter 23 Transfer of Securities by Depository
477
Chapter 24 Capital Gain for Non-Residents
479
Chapter 25 Reference to Valuation Officer
500
Chapter 26 Exemption of Capital Gains
507
Chapter 27 Miscellaneous Provisions
608
Chapter 28 Set off or Carry Forward and Set off of Capital Losses
628
Chapter 29 Computation of Tax on Long-term Capital Gains and on Shortterm Capital Gains in Certain Cases
637
Chapter 30 Advance Payment of Tax in Case of Capital Gains
678
Chapter 31 Issues relating to certain amendments made by the Finance (No. 2) Act, 2024
682
Appendix 1 Capital Gains Accounts Scheme, 1988
697
Appendix 2 Rural Agricultural Land
715
Appendix 3 Relevant Circulars and Notifications
747
Appendix 4 Relevant Forms
806
Appendix 5 Recent Judicial Decisions
812
About the Author
Dr. Girish Ahuja & Dr. Ravi Gupta
Dr. Girish Ahuja did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a Fellow of the Institute of Chartered Accountant of India (ICAI) and was a rank holder of both Intermediate and Final examinations of the Institute. He had been nominated by the Government of India as a member of the Task Force for redrafting the Income-tax Act and New Income-tax Law. He is also on the Board of Directors of many reputed companies and has a vast and rich experience in the field of finance and taxation. He has been nominated by the Government of Directors of UNITECH LTD with the approval of the Supreme Court to Board and was also been nominated by the Govt. of India as Independent Director of the Central Board of State Bank of India. Dr. Ahuja is a author of various books on Direct Taxation and he has addressed more than 5000 seminars organized by the ICAI, ICSI, ICWAI, Chambers of Commerce.
Dr. Ravi Gupta did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He had been a faculty member at Shri Ram College of Commerce (Delhi University). He is an advocate and leading consultant at Delhi NCR and also has vast practical experience in handling tax matters of trade and industry. He has been appointed by the Government of India as a member of the Committee consututed for Simplification of Income Tax Act. He is also a Central Council member of ICAI (Government of India Nominee) and on the Board of various reputed companies. He is a co-author of various books on Income-tax. He has addressed more than 3000 seminars on Direct Taxes organized by ICAI, Chambers of Commerce, Universities, etc.
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