Taxmanns Taxation of Capital Gains [Finance Act 2025] Comprehensive | Updated TreatiseOffering Illustrations | Planning Str

Taxation Of Capital Gains (14Th Edition | 2025) Is A Comprehensive And Updated Treatise That Simplifies The Entire Spectrum Of Capital Gains Taxation Under The IncomeTax Act. It Presents The Latest Amendments Introduced By The Finance Act 2025, Including Detailed Explanations Of The Revised Indexation Provisions And Other Key Changes. The Book Simplifies Complex Legal Stipulations Around Capital Gains And Provides Practical Insights Into Tax Planning, Compliance, And Dispute Resolution. Building On The AuthorS Extensive Research And Practical Consulting Experience, This Edition Thoroughly Discusses Every Nuance Of The LawFrom The Definition Of Capital Asset And The Intricacies Of Transfer To Advanced Areas Like Slump Sale, Transactions Involving Partnerships (New Sections 45(4) & 9B), And The Unique Issues Faced By NonResident Indians (Nris). It Incorporates Pragmatic Examples And Coverage Of Landmark Judicial Decisions.This Book Is Intended For The Following Audience: Chartered Accountants & Tax Professionals Ideal For Those Providing Advisory Or Compliance Services, As It Offers StepByStep Guidance, Case Law References, And Illustrative Examples Legal Practitioners & Corporate Tax Teams Helps Lawyers, InHouse Counsel, And Finance Professionals Interpret Legislative Changes And Handle Capital Gains Issues Efficiently Academicians & Students Serves As An Authoritative Reference For Postgraduate Students, Researchers, And Faculty Specialising In Taxation Or Commercial Law Nris And Financial Advisors Provides InDepth Discussion And Compliance Checklists For Nris, Highlighting Practical Strategies For Capital Gains Tax Planning On Their Indian Assets Anyone Involved In Real Estate & Investment Offers Detailed Sections On Real Estate Transactions, Shares And Securities, And Joint Development Agreements, Making It Indispensable For Property Investors, Builders, And Other Stakeholdersthe Present Publication Is The 14Th Edition | 2025, Amended By The Finance Act 2025. This Book Is Authored By Ca. S. Krishnan With The Following Noteworthy Features: [Latest Amendments Covered] Detailed Exposition Of Changes Introduced By The Finance (No. 2) Act 2024 And Finance Act 2025, Including The Critical Revisions To Sections 112, 112A, 10(10D), And 2(14) [Comprehensive Analysis] Discusses All Facets Of Capital Gains TaxationFrom Fundamental Definitions (Capital Asset And Transfer) To Advanced Topics Like Slump Sale, Reverse Mortgage, And Intangible Assets [Practical Insights & Planning Strategies] Contains Practical Examples, Planning Tips, And Advanced Guidance, Especially On Capital Gain Tax Planning For Real Estate, Securities, And Nris [Latest Judicial Precedents & Circulars] Incorporates Important Case Laws, Including Recent Judgments From The Calcutta High Court (February 2025) And The Supreme Court (February 2025), Along With Relevant Cbdt Circulars And Notifications [Special Focus On Nris] A Dedicated Chapter Explaining Nris Tax Obligations, Tds Provisions, And Practical Compliance When Disposing Of Property In India, Plus Tax Planning For Those Returning To India [StepByStep Computation] Detailed Guidance On Computing Capital Gains (ShortTerm And LongTerm), Indexing, And The Permissible Deductions Under Various Rollover Provisions (Sections 54, 54Ec, 54F, Etc. ) [UserFriendly Structure & Illustrations] Each Chapter Is Replete With Illustrative Examples, Tables, And Checklists To Simplify Complex Provisions [Insights On Partnership & Reconstitution (Section 45(4) & Section 9B)] Clarifies The Newly Introduced Regime For Taxation Of Assets Received By Partners/Members On Reconstitution Or Dissolution Of A Firm, Llp, Aop, Or Boi [AuthorS Authority & Practical Expertise] S. Krishnan Is A ThirdGeneration Chartered Accountant With 50 Years Of Tax Practice, Specialising In Capital Gains. His Practical Advisory Experience And ResearchBased Approach Bring Invaluable Insights And Clarity To Readersthe Coverage Of The Book Is As Follows: Preface & Amendmentso Lays The Background To The Recent Amendments, Discussing Government Rationales Behind Indexation Changes, New Capital Gains Regimes, And Interplay With Other Sections. Core Chapters (033)O Chapter 0 Amendments Made By The Finance (No. 2) Act, 2024O Chapter 15 Foundational ConceptsScope Of Capital Gains, Definition Of Capital Asset, Classification Into ShortTerm And LongTerm, And Transactions That Do Not Trigger Taxable Capital Gainso Chapter 66B Year Of Taxability, Taxation Of Ulips, And Partnership Reconstitution (Sections 45, 9B, And Other Allied Provisions)O Chapters 712 Computation MechanicsFull Value Of Consideration, Expenditure On Transfer, Cost Of Acquisition/Improvement, And Indexed Costo Chapters 1316B Rollover Deductions (Sections 54, 54B, 54D, 54Ec, Etc. ), Including Exhaustive Coverage Of Practical Applications And A Separate Chapter On Nris (16B)O Chapters 1725 Treatment Of Capital Gains