Capital Gains Tax - Law and Practice (6th Edition)
- Year of Publication: 2023
- Edition: 6th
- ISBN: 978-93-95764-55-1
- No.of Pages: 532
Capital Gains Tax – Law and Practice comprehensively covers legal and practical aspects governing the taxation of short-term and long-term capital gains as provided under Chapter IV(E) of the Income-Tax Act, 1961. The sixth edition has been thoroughly revised and updated in view of amendments brought in by the Finance Act,2023.
Salient Features
- Written in a simple and lucid language.
- Practical scenarios and illustrations discussed for better understanding.
- Judicial pronouncements have been examined and mentioned as appropriate.
- Incorporates all relevant Notifications, Circulars and Schemes up to 30th June 2023
- All relevant circulars and notifications have been reproduced under the appendices.
- Detailed analysis of capital gains relating to shares, securities, and Business Restructuring transactions.
- Provisions relating to Real estate transactions (including JDA) are covered extensively.
- Apex Court decisions/interpretations are appropriately highlighted and considered.
- Provisions relating to international transactions and Non-residents are covered comprehensively.
- Appropriate suggestions provided on Controversial provisions to reduce/avoid litigation.
T G Suresh, Senior Partner of Suresh & Balaji, Chartered Accountants, has over 34 years of experience in direct tax, international tax, and foreign exchange laws. He is a faculty member at Maruti Coaching in Chennai and a visiting faculty member at professional organizations like ICAI, ICSI, and ICMAI. Suresh is also the Chairman of the International Fiscal Association – Southern Regional Chapter and the Direct Tax Task Force of the South Indian Chamber of Commerce and Industry.
He is a co-opted member of the Women and Youth Empowerment Committee of SIRC of ICAI. In 2017, he received the National Award from the Capital Foundation Society, New Delhi, for his outstanding contributions to finance and taxation.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
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- Year of Publication: 2023
- Edition: 6th
- ISBN: 978-93-95764-55-1
- No.of Pages: 532
Capital Gains Tax – Law and Practice comprehensively covers legal and practical aspects governing the taxation of short-term and long-term capital gains as provided under Chapter IV(E) of the Income-Tax Act, 1961. The sixth edition has been thoroughly revised and updated in view of amendments brought in by the Finance Act,2023.
Salient Features
- Written in a simple and lucid language.
- Practical scenarios and illustrations discussed for better understanding.
- Judicial pronouncements have been examined and mentioned as appropriate.
- Incorporates all relevant Notifications, Circulars and Schemes up to 30th June 2023
- All relevant circulars and notifications have been reproduced under the appendices.
- Detailed analysis of capital gains relating to shares, securities, and Business Restructuring transactions.
- Provisions relating to Real estate transactions (including JDA) are covered extensively.
- Apex Court decisions/interpretations are appropriately highlighted and considered.
- Provisions relating to international transactions and Non-residents are covered comprehensively.
- Appropriate suggestions provided on Controversial provisions to reduce/avoid litigation.
T G Suresh, Senior Partner of Suresh & Balaji, Chartered Accountants, has over 34 years of experience in direct tax, international tax, and foreign exchange laws. He is a faculty member at Maruti Coaching in Chennai and a visiting faculty member at professional organizations like ICAI, ICSI, and ICMAI. Suresh is also the Chairman of the International Fiscal Association – Southern Regional Chapter and the Direct Tax Task Force of the South Indian Chamber of Commerce and Industry.
He is a co-opted member of the Women and Youth Empowerment Committee of SIRC of ICAI. In 2017, he received the National Award from the Capital Foundation Society, New Delhi, for his outstanding contributions to finance and taxation.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
