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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