Capital Gains Tax - Law and Practice (7th Edition, 2024)
- Year of Publication: 2024
- Edition: 7th
- ISBN: 9788197413537
- No.of Pages: 552
Capital Gains Tax – Law and Practice is a comprehensive reference book on legal and practical aspects of short-term and long-term capital gains taxation under Chapter IV(E) of the Income-tax Act, 1961. This seventh edition is thoroughly revised and updated to reflect the amendments introduced by the Finance Act (No. 2), 2024. This book will offer immense value to tax professionals, enforcement officers, judicial officers, and researchers scholars.
Salient Features:
- Discusses the provisions of Finance (No. 2) Act, 2024 with illustrations
- Analyses judicial decisions in detail
- Incorporates Notifications, Circulars and Schemes up to 31st August 2024
- Focuses on provisions relating to shares, securities, and business restructuring transactions
- Extensively covers Real estate transactions (incl. JDA)
- Examines capital gains w.r.t. international transactions & non-residents
- Clarifies grey areas in the practice of capital gains tax through author’s incisive inputs
TG Suresh, Senior Partner of Suresh & Balaji, Chartered Accountants, has over 34 years of experience in direct tax, international tax, and foreign exchange laws. He is a faculty member at Maruti Coaching in Chennai and a visiting faculty member at professional organizations like ICAI, ICSI, and ICMAI. Suresh is also the Chairman of the International Fiscal Association – Southern Regional Chapter and the Direct Tax Task Force of the South Indian Chamber of Commerce and Industry.
He is a co-opted member of the Women and Youth Empowerment Committee of SIRC of ICAI. In 2017, he received the National Award from the Capital Foundation Society, New Delhi, for his outstanding contributions to finance and taxation.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
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- Year of Publication: 2024
- Edition: 7th
- ISBN: 9788197413537
- No.of Pages: 552
Capital Gains Tax – Law and Practice is a comprehensive reference book on legal and practical aspects of short-term and long-term capital gains taxation under Chapter IV(E) of the Income-tax Act, 1961. This seventh edition is thoroughly revised and updated to reflect the amendments introduced by the Finance Act (No. 2), 2024. This book will offer immense value to tax professionals, enforcement officers, judicial officers, and researchers scholars.
Salient Features:
- Discusses the provisions of Finance (No. 2) Act, 2024 with illustrations
- Analyses judicial decisions in detail
- Incorporates Notifications, Circulars and Schemes up to 31st August 2024
- Focuses on provisions relating to shares, securities, and business restructuring transactions
- Extensively covers Real estate transactions (incl. JDA)
- Examines capital gains w.r.t. international transactions & non-residents
- Clarifies grey areas in the practice of capital gains tax through author’s incisive inputs
TG Suresh, Senior Partner of Suresh & Balaji, Chartered Accountants, has over 34 years of experience in direct tax, international tax, and foreign exchange laws. He is a faculty member at Maruti Coaching in Chennai and a visiting faculty member at professional organizations like ICAI, ICSI, and ICMAI. Suresh is also the Chairman of the International Fiscal Association – Southern Regional Chapter and the Direct Tax Task Force of the South Indian Chamber of Commerce and Industry.
He is a co-opted member of the Women and Youth Empowerment Committee of SIRC of ICAI. In 2017, he received the National Award from the Capital Foundation Society, New Delhi, for his outstanding contributions to finance and taxation.
OakBridge is a new age information services company established to re-establish the craft of publishing to better-serve the evolved needs of today’s Professionals and Academia. It is uniquely designed to have a strong framework of authoritative and reliable content, ethical and transparent business practices, operational excellence, and an unparalleled customer experience.
