Taxmanns Issues FAQs & Tax Planning Relating to Capital Gains [Finance Act 2025] Featuring 1,200+ FAQs | 3,200+ Judicial Ref

Issues Faqs & Tax Planning Relating To Capital Gains (3Rd Edition | 2025) Is A Comprehensive And PracticeOriented Guide Dedicated To Simplifying The Legal And Practical Nuances Of Capital Gains Taxation In India. Meticulously Updated By The Finance Act 2025, This Volume Seeks To Serve As A OneStop Reference For Readers Who Grapple With Capital Gains IssuesWhether In Real Estate, Shares & Securities, Business Restructuring, Or Any Other Applicable Areas. The Book Highlights Typical Queries Faced By Taxpayers, Professionals, And The Legal Community, Presenting WellResearched Solutions Supported By Landmark Judicial Decisions. With Approximately 1,200 Questions Covering 680+ Topics, The Work Simplifies Capital Gains Taxation While Preserving Depth And Accuracy.This Book Is Intended For The Following Audience: Tax Professionals & Lawyers Chartered Accountants, Advocates, And Tax Consultants Will Benefit From The BookS Extensive Coverage Of Practical Scenarios And Judicial Precedents Corporate Tax Departments & Businesses Cfos, Finance Managers, And Tax Teams Dealing With Asset Transfers, Mergers, Acquisitions, Or Real Estate Transactions Will Find Clarity In Its Structured QuestionAnswer Format Students Of Law & Commerce The Content Is Simplified Into Faqs, Making It Easier For Law, Commerce, Or Tax Students To Learn And Understand Key Principles Individual Taxpayers & Investors Anyone Looking To Plan And Save On Capital Gains TaxWhether Selling Properties Or Trading In Shares/Mutual FundsWill Gain Insights Into Allowable Exemptions And Correct Proceduresthe Present Publication Is The 3Rd Edition | 2025, Amended By The Finance Act 2025. This Book Is Authored By D.C. Agrawal And Sanjiv Dutt, With The Following Noteworthy Features: [Finance Act 2025 Amendments] Reflects All Crucial Reforms Introduced By The Latest Amendments, Ensuring Users Have UpToDate Guidance [QuestionAnswer Format] Organises Material As Around 1,200 Faqs, Making Complex Legal Provisions Easy To Grasp [Judicial Precedents] Cites Over 3,200 Landmark Judgments From The Supreme Court, High Courts, And Income Tax Appellate Tribunal, With Context And Analyses [Extensive Topical Coverage] Covers Everything From The Cost Of Acquisition, Indexation, And Exemptions (Sections 54, 54F, 54Ec, Etc.) To Special Provisions For Joint Development Agreements, Slump Sale, Compulsory Acquisition, Etc. [Practical Insights] StepByStep Explanations Of Typical Queries, Pitfalls, DoS And DonTs, Plus References To Official Clarifications And Notifications [Practical Relevance] The Book Places Special Emphasis On Capital Gains Issues Unique To IndiaS Tax System, Such As Circle Rates (Stamp Duty Valuations), Farmland Transactions, Complex Shareholding Structures, And Frequent Legislative Changes. It Aims To Enable Professionals And Taxpayers Alike To Navigate These Intricacies With Clarity [Expert Authors] Written By Two Accomplished Advocates And Former Irs Officers With Decades Of HandsOn Experience In Investigations, Appellate Work, And Tax Administrationthe Coverage Of The Book Is As Follows: Foundational Conceptso Definition And Scope Of Capital Asset, Agricultural Land Classification, And The Rationale Behind Capital Gains Taxation Types Of Capital Gainso InDepth Discussion On ShortTerm Vs. LongTerm Capital Gains, Determining Holding Periods, And Business Income Vs. Capital Gains Classification Computation Mechanicso Stepwise Breakdown Of Section 48, Including Cost Of Acquisition, Cost Of Improvement, Indexation Nuances, And Full Value Of Consideration Under Sections 50C, 50Ca, 50D, Etc. Special Provisionso Capital Gains On Depreciable Assets (Section 50)O Slump Sale (Section 50B)O Market Linked Debentures (Section 50Aa)O Joint Development Agreements (Section 45(5A)O Transfers At The Time Of Dissolution/Reconstitution Of Firms (Sections 45(3), 45(4), And 9B)O BuyBack Of Shares (Section 46A)O International Financial Services Centre (Ifsc) And International Taxation Aspects Exemptions & Tax Planningo A Thorough Explanation Of Sections 54, 54Ec, 54F, 54B, 54D, 54G, 54Ga, And 54Gb, Including Recent Changes About Investment In Startup Funds, Bonds, And Other Permissible Avenues Capital Gains Accounts Schemeo How To Use Cgas To Avail Exemption When The Timely Purchase Or Construction Of New Assets Is Pending Procedural & Litigation Aspectso Discussion On References To Valuation Officers (Section 55A), SetOff Of Capital Losses (Sections 70, 74), And Interplay With Other Heads Of Income Miscellaneous Querieso Covers WideRanging Issues From Family Settlements, Partial Sale, Gifts, Disclaimers, Etc.The Structure Of The Book Is As Follows: ChapterWise Organisation 55 Chapters Progress Systematically From Conceptual Basics To Complex Transaction Analysis SubTopic Headings Each Chapter Is Further SubDivided For Quick CrossReferencingHelpful For Both Novices And Seasoned Practitioners Extensive FaqStyle Format Nearly