Taxation of Capital Gains 2017 by
As Amended by Finance Act 2017
Price Rs 875 Click to buy online
- Paperback: 568 pages
- Publisher: Taxmann Publications Pvt. Ltd.; 2017 Edition edition (2017)
Key Contents of this Book
- WHAT IS CAPITAL GAINS
- WHICH INCOME IS TAXABLE UNDER THE HEAD “CAPITAL GAINS”
- WHAT IS ‘CAPITAL ASSET’?
- WHAT IS ‘TRANSFER’?
- WHICH TRANSFERS DO NOT GIVE RISE TO TAXABLE CAPITAL GAINS
- HOW TO CLASSIFY CAPITAL ASSETS AS SHORT-TERM CAPITAL ASSETS AND LONG-TERM CAPITAL ASSETS
- YEAR OF TAXABILITY OF CAPITAL GAINS
- COMPUTATION OF CAPITAL GAINS – SHORT-TERM CAPITAL GAINS AND LONG-TERM CAPITAL GAINS
- HOW TO COMPUTE FULL VALUE OF CONSIDERATION
- WHAT IS EXPENDITURE ON TRANSFER OF CAPITAL ASSETS?
- WHAT IS COST OF ACQUISITION?
- WHAT IS COST OF IMPROVEMENT?
- WHAT IS INDEXED COST OF ACQUISITION AND INDEXED COST OF IMPROVEMENT?
- ROLLOVER DEDUCTION IN RESPECT OF PROFIT ON SALE OF PROPERTY USED FOR RESIDENCE [SECTION 54]
- DEDUCTION OF ROLLOVER OF GAIN ON TRANSFER OF LAND USED FOR AGRICULTURAL PURPOSES [SECTION 54B]
- ROLLOVER DEDUCTION IN RESPECT OF CAPITAL GAIN ON COMPULSORY ACQUISITION OF LANDS AND BUILDINGS [SECTION 54D]
- ROLLOVER DEDUCTION IN RESPECT OF INVESTMENT OF CAPITAL GAINS IN SPECIFIED BONDS [SECTION 54EC]
- CAPITAL GAINS NOT TO BE CHARGED ON INVESTMENT IN UNITS OF A SPECIFIED FUND
- DEDUCTION IN RESPECT OF LONG TERM CAPITAL GAIN INVESTED IN RESIDENTIAL HOUSE [SECTION 54F]
- 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]
- TAX INCENTIVES FOR INVESTMENT IN CAPITAL OF A SMALL OR MEDIUM ENTERPRISE UNDER NEW SECTION 54GB
- TAX COMPUTATION IN RESPECT OF LTCG AND STCG
- REFERENCE TO VALUATION OFFICER
- LOSS UNDER THE HEAD ‘CAPITAL GAINS’
- DISTRIBUTION OF ASSETS BY COMPANIES IN LIQUIDATION
- HOW TO COMPUTE CAPITAL GAINS IN CASE OF BUY-BACK OF SHARES/ SPECIFIED SECURITIES
- CAPITAL GAIN AND DEPRECIABLE ASSETS
- SLUMP SALE
- CAPITAL GAIN ON INTANGIBLE ASSETS
- CHARITABLE TRUST AND CAPITAL GAINS
- CAPITAL GAIN IN REAL ESTATE TRANSACTIONS
- ALTERNATIVE INVESTMENT FUNDS
- NON-RESIDENTS
- POWER OF CBDT TO RELAX ANY REQUIREMENT FOR CLAIMING DEDUCTIONS