Capital Gains (Law & Practice) (8th Edition, 2026)
- Year of Publication: 2026
- Edition: 8th
- ISBN: 978-93-47779-63-3
- No.of Pages: 817
This evolving global landscape reinforces a fundamental idea that has increasingly shaped our thinking over the years — tax is not a burden to be minimised, but a system to be understood and aligned with. When business objectives are aligned with national priorities, taxes cease to be a cost and instead become a source of opportunity. This philosophy, which we describe as Tax as Profit™, encourages taxpayers to move beyond reactive compliance toward proactive alignment — where structuring decisions are guided not only by efficiency but by a deeper understanding of the intent embedded within tax systems.
The introduction of the Income Tax Act, 2025 marks a significant milestone in India’s journey towards ease of doing business and tax certainty. The intent behind this legislation is simplification — ensuring that taxpayers can engage with the law more directly, reducing ambiguity and litigation. For ease of reference, this book continues to retain the corresponding section numbers under the Income Tax Act, 1961. While the structure, language, and numbering have evolved, the underlying policy framework remains largely consistent, and therefore, judicial precedents, circulars, and notifications issued under the earlier law continue to hold relevance.
Divakar Vijayasarathy, founder and managing partner of DVS Advisors, is a rank holder chartered accountant and an ex-banker, with strong passion towards domestic and international taxation law. Mr. Divakar is an alumni of Harvard Business School. An ex-banker and with significant exposures in both domestic and international markets, he founded the firm with a single-minded objective to provide value added cross border services to mid and large businesses having global aspirations.
A passionate orator and professor on the subject of international and domestic taxation laws, he has presented numerous seminars across various professional and institutional forums. He has authored more than 15 books most of which have been national publications and has been part of several study groups constituted by various Committees of the Institute of Chartered Accountants of India. A renowned expert on the subject of international tax, he is part of the expert team of ICAI for the certified course on International Taxation. He is a regular columnist and expert consultant for various national publications in India.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
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- Year of Publication: 2026
- Edition: 8th
- ISBN: 978-93-47779-63-3
- No.of Pages: 817
This evolving global landscape reinforces a fundamental idea that has increasingly shaped our thinking over the years — tax is not a burden to be minimised, but a system to be understood and aligned with. When business objectives are aligned with national priorities, taxes cease to be a cost and instead become a source of opportunity. This philosophy, which we describe as Tax as Profit™, encourages taxpayers to move beyond reactive compliance toward proactive alignment — where structuring decisions are guided not only by efficiency but by a deeper understanding of the intent embedded within tax systems.
The introduction of the Income Tax Act, 2025 marks a significant milestone in India’s journey towards ease of doing business and tax certainty. The intent behind this legislation is simplification — ensuring that taxpayers can engage with the law more directly, reducing ambiguity and litigation. For ease of reference, this book continues to retain the corresponding section numbers under the Income Tax Act, 1961. While the structure, language, and numbering have evolved, the underlying policy framework remains largely consistent, and therefore, judicial precedents, circulars, and notifications issued under the earlier law continue to hold relevance.
Divakar Vijayasarathy, founder and managing partner of DVS Advisors, is a rank holder chartered accountant and an ex-banker, with strong passion towards domestic and international taxation law. Mr. Divakar is an alumni of Harvard Business School. An ex-banker and with significant exposures in both domestic and international markets, he founded the firm with a single-minded objective to provide value added cross border services to mid and large businesses having global aspirations.
A passionate orator and professor on the subject of international and domestic taxation laws, he has presented numerous seminars across various professional and institutional forums. He has authored more than 15 books most of which have been national publications and has been part of several study groups constituted by various Committees of the Institute of Chartered Accountants of India. A renowned expert on the subject of international tax, he is part of the expert team of ICAI for the certified course on International Taxation. He is a regular columnist and expert consultant for various national publications in India.
Bharat is a 'trade-name' for a group of concerns, popularly known as Bharat Law House and Bharat Law House Pvt. Ltd. Bharat is one of the most reputed publishers of law books with an experience of over six decades. It possess a very diverse range of publications covering not only the area of taxation - direct and indirect - but also company law, insolvency capital market, finance, industrial law, foreign exchange, commercial, civil and criminal laws. The students publications for CA, CS, CMA, CFA, MBA, graduate and post-graduate studies have carved out a niche for themselves. The Publication House has a professionally qualified team with strong in-house capabilities. Their strength lies in the patronage of legal luminaries in every field. They strive for accuracy, authenticity and sincerity.
