Bharat Capital Gains (Law and Practice) by CA Divakar Vijayasarathy – 4th Edition 2022

Chapter 1        Basics of Capital Gains
Chapter 2        Business Transactions
Chapter 3        Business Restructuring
Chapter 4        Real Estate Transaction
Chapter 5        Shares and Securities Transaction
Chapter 6        Exempted Transfers
Chapter 7        Exemptions
Chapter 8        Taxation for Non-residents
Chapter 9        Miscellaneous Transactions
Chapter 10      Set off and carry forward of losses
Chapter 11      Capital Gains under Double Taxation Avoidance Agreements and Multi-lateral Instrument
Chapter 12      Relevant Sections and Rules of Income Tax and Other Statutes
Chapter 13      Relevant Circulars and Notifications
Chapter 14      Capital Gains Accounts Scheme, 1988
Chapter 15      Judicial Precedents
Glossary

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