CAPITAL GAINS (Law & Practice) (6th Edition, 2024)
- Year of Publication: 2024
- Edition: 6th
- ISBN: 9788197469169
- No.of Pages: 960
Capital gains taxation is one of the most potent tools available with Governments world over to drive their public policy priorities, especially in connection with their relationship with the external economies. Countries like Singapore, Mauritius, etc. have kept capital gains tax Zero rated to promote global investors to set up shop – clearly the Government’s focus is to promote their jurisdictions as global investor friendly hubs. India is one of the most active proponents for using taxation as a tool to augment revenues and, of course, aid policy initiatives. There have been far-reaching amendments in the Finance (No.
2) Act, 2024.
Capital Gains is one of the most intriguing heads on taxation of income. Capital Gains fundamentally refers to taxation of income or gains arising on account of transfer or alienation of a capital asset. While the scope of taxation looks simple, the operational mechanism for enforcement is ambiguous given the issues in classification, ownership, nature, period of holding, etc. In this book, an attempt is made to simplify the understanding and application of various sections of this topic including:
- Complete and comprehensive coverage of all the provisions of law
- Topic wise consolidation of sections for complete perspective of the regulation
- 110+ illustrations on the subject to have better understanding
- 600+ case laws across various courts, arranged section wise for ease of reference
- Cross border provisions of capital gains under DTAA and MLI
- Extracts of statutory provisions, Rules, CBDT circulars and Government notifications
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: 2024
- Edition: 6th
- ISBN: 9788197469169
- No.of Pages: 960
Capital gains taxation is one of the most potent tools available with Governments world over to drive their public policy priorities, especially in connection with their relationship with the external economies. Countries like Singapore, Mauritius, etc. have kept capital gains tax Zero rated to promote global investors to set up shop – clearly the Government’s focus is to promote their jurisdictions as global investor friendly hubs. India is one of the most active proponents for using taxation as a tool to augment revenues and, of course, aid policy initiatives. There have been far-reaching amendments in the Finance (No.
2) Act, 2024.
Capital Gains is one of the most intriguing heads on taxation of income. Capital Gains fundamentally refers to taxation of income or gains arising on account of transfer or alienation of a capital asset. While the scope of taxation looks simple, the operational mechanism for enforcement is ambiguous given the issues in classification, ownership, nature, period of holding, etc. In this book, an attempt is made to simplify the understanding and application of various sections of this topic including:
- Complete and comprehensive coverage of all the provisions of law
- Topic wise consolidation of sections for complete perspective of the regulation
- 110+ illustrations on the subject to have better understanding
- 600+ case laws across various courts, arranged section wise for ease of reference
- Cross border provisions of capital gains under DTAA and MLI
- Extracts of statutory provisions, Rules, CBDT circulars and Government notifications
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.
