{"product_id":"capital-gains-law-practice-litigation","title":"CAPITAL GAINS (Law, Practice \u0026 Litigation)","description":"\u003ctable width=\"100%\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"\u003e\n\u003ctbody\u003e\n\u003ctr\u003e\n\u003ctd class=\"heading2\" width=\"3%\" style=\"width: 100%;\"\u003e\n\u003ch2\u003eAbout\u003cspan\u003e \u003c\/span\u003e\u003cspan class=\"head1\"\u003eCAPITAL GAINS (Law, Practice \u0026amp; Litigation)\u003c\/span\u003e\n\u003c\/h2\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr\u003e\n\u003ctd style=\"width: 100%;\"\u003e \u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr class=\"text12\"\u003e\n\u003ctd style=\"width: 100%;\"\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003ePART I\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\n\u003cstrong\u003e\u003cspan\u003eTHE CHARGING ARCHITECTURE\u003c\/span\u003e\u003c\/strong\u003e\u003cstrong\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/strong\u003e\n\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 1\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Chargeability of Capital Gains                                              \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 2\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Understanding Capital Asset                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 3\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       What Constitutes 'Transfer'                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 4\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Transactions Not Regarded as Transfer                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 5\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Year of Taxability of Capital Gains                                       \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003ePART II\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eTHE COMPUTATION ENGINE\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 6\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Mode of Computation of Capital Gains                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 7\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Full Value of Consideration                                                  \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 8\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e       Cost of Acquisition                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 9      \u003cspan\u003e \u003c\/span\u003e\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003eCost of Improvement                                                             \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 10\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Expenditure on Transfer                                                        \u003c\/span\u003e\u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003ePART III\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eSPECIAL COMPUTATION REGIMES\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 11\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Special Cases of Computation — Market Linked Debentures, Specified Mutual Funds, Unlisted Bonds and Slump Sale                                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Capital Gains in Corporate \u0026amp; Complex Transactions —Liquidation, Buyback, Conversion and Indirect Transfers                                                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 12A\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e  Business Trust Capital Gains                                                 \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003ePART IV\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eREINVESTMENT EXEMPTIONS\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 13\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Capital Gains on the Residential House — Reinvestment Exemptions, the ₹10 Crore Cap and the Section 86 Trap                                                                \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 14\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Capital Gains on Agricultural Land and Compulsory Acquisition — The Three-Layer Framework, the RFCTLARR Carve-out and the Industrial Undertaking Exemption          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 15\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Investment-Based Exemptions  (Specified Bonds — The ₹50 Lakh Route) — The Six-Month Window, the Aggregate Cap and the Five-Year Lock-in     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 16\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Exemption on Shifting of Industrial Undertaking — Urban to Non-Urban (Section 87) and Urban to\u003cbr\u003eSpecial Economic Zone (Section 88)                                     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 17\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Withdrawal of Exemption — Section 71 and the Consolidated Clawback Architecture     \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 17A\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e  Capital Loss Set-off and Carry-Forward Framework           \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003ePART V\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eTAX RATES\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 18\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Tax Rates on Capital Gains — Sections 196, 197 and 198 of the Income-tax Act, 2025    \u003c\/span\u003e\u003c\/p\u003e\n\u003cspan\u003e\u003cbr\u003e\u003c\/span\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003ePART VI\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003ePROCEDURAL INFRASTRUCTURE\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 19\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Documentation and Reporting Requirements                       \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 20\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Reference to Valuation Officer — Section 91                      \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003ePART VII\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eLITIGATION \u0026amp; CASE STUDIES\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 21\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Litigation Strategy and Judicial Principles                            \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 22\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Case Studies and Real-Life Scenarios                                   \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003ePART VIII\u003c\/span\u003e\u003c\/h2\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003ePRACTITIONER REFERENCE\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 23\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     FAQs for Professionals                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eChapter 24\u003c\/span\u003e\u003c\/strong\u003e\u003cspan\u003e     Professional Checklists                                                          \u003c\/span\u003e\u003c\/p\u003e\n\u003ch2 align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003eAPPENDICES\u003c\/span\u003e\u003c\/strong\u003e\u003c\/h2\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003eAppendix A\u003c\/span\u003e\u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003e                          Complete Section Mapping                         \u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003eAppendix B\u003c\/span\u003e\u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003e                     Tax Rate Chart — Capital Gains                    \u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003eAppendix C\u003c\/span\u003e\u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003e                       Capital Gains Account Scheme                      \u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cspan\u003eAppendix D\u003c\/span\u003e\u003cspan\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp align=\"center\" class=\"MsoNormal\"\u003e\u003cstrong\u003e\u003cspan\u003e                             Key Judicial Precedents                            \u003c\/span\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003cstrong\u003e\u003cspan\u003eAbbreviations\u003c\/span\u003e\u003c\/strong\u003e\n\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003cp\u003e\u003cbr\u003e\u003c\/p\u003e","brand":"Bharat Law House Pvt. Ltd.","offers":[{"title":"Default Title","offer_id":43183175499985,"sku":null,"price":1871.25,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0650\/3763\/1697\/files\/CapitalGains-siteMOCKUP_jpg.jpg?v=1784007708","url":"https:\/\/shop.taxscan.in\/products\/capital-gains-law-practice-litigation","provider":"Shopscan","version":"1.0","type":"link"}