Capital Gains (Law & Practice) with Illustrations & Judicial Precedents

Chapter 1 Basics of Capital GainsChapter 2 Business TransactionsChapter 3 Business RestructuringChapter 4 Real Estate TransactionChapter 5 Shares and Securities TransactionChapter 6 Exempted TransfersChapter 7 ExemptionsChapter 8 Taxation for Non-residentsChapter 9 Miscellaneous TransactionsChapter 10 Set off and carry forward of lossesChapter 11 Capital Gains under Double Taxation Avoidance Agreements and Multi-lateral InstrumentChapter 12 Relevant Sections and Rules of Income Tax and Other StatutesChapter 13 Relevant Circulars and NotificationsChapter 14 Capital Gains Accounts Scheme 1988Chapter 15 Judicial PrecedentsGlossary