Capital Gains provisions made easy and simple. Practical scenarios and illustrations provided for better understanding. Edition is updated with the amendments made under the Finance Act 2015. Judicial pronouncements have been examined and mentioned as appropriate. All the circulars and notifications issued relating to Capital Gains have been captured appropriately. Separate Comprehensive and detailed analysis on Capital Gains relating to International taxation. Separate Comprehensive and detailed analysis on Capital Gains relating to Real Estate transactions. Separate Comprehensive and detailed analysis on Capital Gains relating to business reorganizations. Separate comprehensive and detailed analysis on Capital Gains relating to Shares and Securities. Critical analysis on controversial provisions. Suggestion given at appropriate places to reduce / avoid litigation.
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