CAPITAL GAINS UNDER INCOME TAX ACT, 1961 (as amended by Finance Act, 2012)
The E-Book written by CA Agarwal Sanjay ‘Voice of CA’ deals with almost all issues in Capital Gain Taxation. E-Book Mainly deals with following sections :-
Section 45(1) – Charging Section
Section 2(14) – Capital Asset
Section 2(47) – Transfer
Section 47 Transaction Not regarded as Transfer
Section 48 Method of Computation of Capital Gain
Section 55 Cost of Acquisition & Cost of Improvement
Section 50C Full value of consideration in certain cases
Section 55A Reference to Valuation Officer
Section 50D FMV to be considered where consideration cannot be determined.
Section 51 Advance Money Forfeited
Section 2(42) & 50B Slump Sale & computation of capital gain
Section 10 & 54, 54B, 54D, 54EC, 54F, 54G, 54GA, 54GB – Exemptions of Capital Gain
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