Taxation of Capital Gains – Finance Act 2017 – Taxmann

By | May 6, 2017
(Last Updated On: May 6, 2017)

Taxation of Capital Gains  2017 by Taxmann

As Amended by Finance Act 2017

Taxation of Capital Gains – 2017 by Taxmann

Price Rs 875 Click to buy online

  • Paperback: 568 pages
  • Publisher: Taxmann Publications Pvt. Ltd.; 2017 Edition edition (2017)

Key Contents of this Book

  1. WHAT IS CAPITAL GAINS
  2. WHICH INCOME IS TAXABLE UNDER THE HEAD “CAPITAL GAINS”
  3. WHAT IS ‘CAPITAL ASSET’?
  4. WHAT IS ‘TRANSFER’?
  5. WHICH TRANSFERS DO NOT GIVE RISE TO TAXABLE CAPITAL GAINS
  6. HOW TO CLASSIFY CAPITAL ASSETS AS SHORT-TERM CAPITAL ASSETS AND LONG-TERM CAPITAL ASSETS
  7. YEAR OF TAXABILITY OF CAPITAL GAINS
  8. COMPUTATION OF CAPITAL GAINS – SHORT-TERM CAPITAL GAINS AND LONG-TERM CAPITAL GAINS
  9. HOW TO COMPUTE FULL VALUE OF CONSIDERATION
  10. WHAT IS EXPENDITURE ON TRANSFER OF CAPITAL ASSETS?
  11. WHAT IS COST OF ACQUISITION?
  12. WHAT IS COST OF IMPROVEMENT?
  13. WHAT IS INDEXED COST OF ACQUISITION AND INDEXED COST OF IMPROVEMENT?
  14. ROLLOVER DEDUCTION IN RESPECT OF PROFIT ON SALE OF PROPERTY USED FOR RESIDENCE [SECTION 54]
  15. DEDUCTION OF ROLLOVER OF GAIN ON TRANSFER OF LAND USED FOR AGRICULTURAL PURPOSES [SECTION 54B]
  16. ROLLOVER DEDUCTION IN RESPECT OF CAPITAL GAIN ON COMPULSORY ACQUISITION OF LANDS AND BUILDINGS [SECTION 54D]
  17. ROLLOVER DEDUCTION IN RESPECT OF INVESTMENT OF CAPITAL GAINS IN SPECIFIED BONDS [SECTION 54EC]
    1. CAPITAL GAINS NOT TO BE CHARGED ON INVESTMENT IN UNITS OF A SPECIFIED FUND
  18. DEDUCTION IN RESPECT OF LONG TERM CAPITAL GAIN INVESTED IN RESIDENTIAL HOUSE [SECTION 54F]
  19. TAX INCENTIVES FOR TRANSFER OF ASSETS ON SHIFTING OF INDUSTRIAL UNDERTAKINGS FROM URBAN AREA/SHIFTING OF INDUSTRIAL UNDERTAKING FROM URBAN AREA TO ANY SPECIAL ECONOMIC ZONE (SEZ) [SECTION 54G/54GA]
  20. TAX INCENTIVES FOR INVESTMENT IN CAPITAL OF A SMALL OR MEDIUM ENTERPRISE UNDER NEW SECTION 54GB
  21. TAX COMPUTATION IN RESPECT OF LTCG AND STCG
  22. REFERENCE TO VALUATION OFFICER
  23. LOSS UNDER THE HEAD ‘CAPITAL GAINS’
  24. DISTRIBUTION OF ASSETS BY COMPANIES IN LIQUIDATION
  25. HOW TO COMPUTE CAPITAL GAINS IN CASE OF BUY-BACK OF SHARES/ SPECIFIED SECURITIES
  26. CAPITAL GAIN AND DEPRECIABLE ASSETS
  27. SLUMP SALE
  28. CAPITAL GAIN ON INTANGIBLE ASSETS
  29. CHARITABLE TRUST AND CAPITAL GAINS
  30. CAPITAL GAIN IN REAL ESTATE TRANSACTIONS
    1. ALTERNATIVE INVESTMENT FUNDS
  31. NON-RESIDENTS
  32. POWER OF CBDT TO RELAX ANY REQUIREMENT FOR CLAIMING DEDUCTIONS

View Contents of this Book – Taxation of Capital Gains – 2017 by Taxmann

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