Book on Capital Gain Tax [Amended by Finance Act 2016 ]

By | September 12, 2016

Capital Gains Tax –Law and Practice

Book on Capital Gain Tax


The second edition of Capital Gains Tax has been thoroughly revised and updated in view of the changes brought in by the Finance Act, 2016. It comprehensively analyses legal and practical aspects governing short-term and long-term capital gains.

Publication Year June 2016

Key Features of Capital Gains Tax –Law and Practice (English)

  • Written in a simple and lucid language
  • Practical scenarios and illustrations discussed for better understanding
  • Judicial pronouncements have been examined and mentioned as appropriate
  • Relevant circulars and notifications relating to capital gains have been reproduced under the appendices
  • Provisions relating to international taxation and real estate transactions are covered comprehensively
  • Detailed analysis on capital gains relating to shares, securities and business restructuring
  • Drafted like a ‘capital gains reckoner’ for tax professionals seeking solutions to advise their clients
  • Concept of Cost of Acquisition and Cost of Improvement and also their indexation included
  • Separate chapter on capital gains for non-residents
  • Appropriate suggestions provided on controversial provisions to reduce/avoid litigation

Author Info

TG Suresh is presently Senior Partner of Suresh & Balaji, Chartered Accountants. A Chartered Accountant, Cost Accountant and Company Secretary, he has over 27 years of hands-on experience in direct tax, international tax as well as in foreign exchange laws. He is a faculty to the Maruti Coaching, Chennai, and also a visiting faculty for income-tax in various branches of ICAI, ICSI and ICMAI. He has been a faculty for the ITOs at the National Academy of Direct Taxes, Chennai, and was also a special invitee to the Budget Recommendation Committee of the ICAI (SIRC). He has presented papers in various forums of the ICAI, ICMAI, Association of Chartered Accountants, CA Study Circle, Chennai, Madras Chamber of Commerce, Sindhi Chamber of Commerce, Hire Purchase Association, Society of Auditors and other professional bodies. He has several published books and articles in professional journals and business newspapers to his credit.

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